IRS Issues Guidance on Section 162(m)
Executive Compensation, Public Companies and Securities As noted on our Benefits Notes blog, on August 21, 2018, the IRS issued its initial guidance on the amendments to Section 162(m) made by the Tax Cuts and Jobs Act, in the form of Notice 2018-68. The guidance is fairly limited and does not completely address some of the questions it takes on. Notably, […] Read more →
Preliminary Planning for the 2019 Proxy Season
Executive Compensation, Public Companies and Securities For those who want to start preparing for the 2019 proxy season, our preliminary list of important considerations is set forth below: Review 162(m) Disclosures in Proxy Statements... Read more →
Guide to the Effect of the SEC’s Disclosure Simplifications on SEC Filings
Public Companies and Securities The SEC has adopted amendments to its rules to simplify disclosures in filings with the SEC. The amendments eliminate certain: Redundant and duplicative requirements, which... Read more →
#MeToo Clauses Being Added to Merger Agreements
Employment, M&A, Public Companies and Securities Some merger agreements are starting to include representations and warranties regarding the absence of allegations of sexual harassment against senior officials. Some examples... Read more →