Searching Content indexed under Finance and Banking by Andrew Liazos ordered by Published Date Descending.
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Transactions Update: Purchase Price Or Compensation
Some companies have considered buying back stock from current and former employees when a liquidity event, such as a sale of the company or an IPO, is unlikely to occur.
United States
26 Oct 2016
IRS Ruling Allows Tax-Deferred Stock Rights For Fund Managers
The IRC restricts the ability of offshore funds domiciled in tax-indifferent jurisdictions to offer tax-advantaged deferred compensation to U.S. persons.
United States
25 Jun 2014
Public Company Priorities For The New Year
Looking ahead to 2013, directors, executives and general counsel of public companies can take some solace from the fact that 2012 was not a year in which a large number of significant new disclosure rules or governance requirements were adopted by the SEC or the stock exchanges as had regularly been the case in the prior 10 years.
United States
31 Dec 2012
JOBS Act Lightens Exec Comp Disclosure Burden
The new Jumpstart Our Business Startups Act (JOBS Act), signed into law on April 5, significantly scales back and relaxes restrictions for so-called emerging growth companies under the Sarbanes-Oxley Act (SOX), the Dodd-Frank Act, and other securities laws.
United States
8 May 2012
SEC Adopts Final Rules On Say-On-Pay, Say-On-Frequency And Say-On-Parachutes
The SEC recently adopted final rules regarding shareholder advisory votes on executive compensation , the frequency of say-on-pay votes and golden parachute arrangements.
United States
1 Feb 2011
The Effects of the Dodd-Frank Financial Reform Law on Executive Compensation: What You Need to Know
Early planning for the 2011 proxy season will be needed to address the increased scrutiny of executive compensation that will result under the Dodd-Frank financial reform law.
United States
22 Jul 2010
Financial Reform Bill Could Require Companies to Recover "Excess" Incentive-Based Compensation from Executive Officers in Connection with a Restatement
Section 954 appears to be aimed at protecting shareholders, however, if enacted, it may actually harm shareholders in several ways, including by forcing them to bear the costs of unnecessary, excessive and potentially unsuccessful litigation.
United States
27 May 2010
Effects Of The New Compensation And Corporate Governance Rules On The 2010 Proxy Season
On December 16, 2009, the U.S. Securities and Exchange Commission (SEC) adopted final rules that augment and revise the compensation and corporate governance disclosure requirements applicable to U.S. public companies.
United States
20 Jan 2010
Treasury Department And SEC Announce New Executive Compensation Initiatives
The guidance applies to all public companies, including those that participate in TARP.
United States
16 Jun 2009
Federal Government´s Acquisition Of Equity Interests Does Not Constitute 409A Payment Event
Treasury EESA Equity Acquisition Transactions do not trigger payments under nonqualified plans.
United States
9 Jun 2009
Disclosure Considerations For Public Companies For The 2009 Annual Disclosure Season And Beyond
This advisory discusses developments and trends that will affect the process of preparing the Form 10-K and annual meeting proxy statement in 2009 and subsequent years.
United States
17 Feb 2009
U.S. Treasury Provides Interim Guidance On Executive Compensation Provisions In Emergency Economic Stabilization Act
The interim guidance provides important details about permitted executive compensation practices for financial institutions participating in the Troubled Asset Relief Program.
United States
31 Oct 2008
Key Changes, Surprises and Opportunities in the Final 409A Regulations
On April 10, 2007 the U.S. Treasury Department and the Internal Revenue Service (IRS) issued final regulations under Section 409A of the Internal Revenue Code. The final regulations are effective January 1, 2008, and taxpayers may rely on them for all periods.
United States
20 Apr 2007
U.S. Public Companies Advised to Prepare Now for Revamped SEC Executive Compensation Disclosure Requirements
On January 27, 2006, the U.S. Securities and Exchange Commission (SEC) proposed significant changes to the rules governing public company disclosure of executive and director compensation arrangements and related party transactions.
United States
2 Jun 2006
New Focus and Heightened Scrutiny of Travel and Entertainment Policies and Practices of Nonprofits
Nonprofit organizations of all types and sizes should take note of the increasing regulatory and media focus on nonprofit organizations and their officer, director and spousal reimbursement policies and practices regarding travel and entertainment expenditures.
United States
17 Jun 2005
IRS Exempt Organizations Compensation Audits—Update and Strategy
The Internal Revenue Service (IRS) continues to conduct a program they announced last year of correspondence-type audits of the executive compensation paid by approximately 2,000 exempt organizations.
United States
19 Apr 2005
IRS Offers Settlement for Stock Option Tax Shelter Transactions
On February 22, 2005, the IRS announced a settlement initiative regarding certain transactions in which an executive sells stock options to a family limited partnership. The IRS has apparently identified more than $700 million in unreported taxable gains with respect to these transactions.
United States
1 Mar 2005
IRS Issues Long-Awaited Guidance On 403(B) Annuities For Tax-Exempt Organizations
On November 16, 2004, the IRS issued comprehensive proposed regulations applying to tax-sheltered annuities (also known as 403(b) annuities or tax-deferred annuities). This type of benefit is available only to employees of organizations exempt from federal income tax under Section 501(c)(3) of the Internal Revenue Code and to employees of public educational institutions.
United States
19 Nov 2004
U.S. Congress Approves Significant Changes To The Tax Rules For Nonqualified Deferred Compensation Plans
On October 11 2004, the U.S. Congress passed the American Jobs Creation Act of 2004, also known as the JOBS bill. It is anticipated that President Bush will sign the JOBS bill shortly after the November presidential election.
United States
21 Oct 2004
IRS And Congress Target Exempt Organizations’ Executive Compensation Practices
Executive compensation practices of tax-exempt organizations continue to draw U.S. media attention and government scrutiny.
United States
28 Jun 2004
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