Search
Searching Content indexed under Corporate/Commercial Law by Andrew Liazos ordered by Published Date Descending.
Links to Result pages
 
1 2 3  
>>Next
 
Title
Country
Organisation
Author
Date
1
Timely Actions – Highly Compensated Excise Tax Deadline Imminent
As an update on an important matter that we raised during McDermott's May 8 Tax Symposium, it is critical to promptly assess whether to report any excise taxes imposed under Section 4960 as the deadline
United States
29 May 2019
2
Changes In Executive Compensation
In a presentation at McDermott's Employment and Employee Benefits Forum, Andrew Liazos discussed areas of focus for Section 162(m) ...
United States
18 Mar 2019
3
Top Takeaways For Tax-Exempts From IRS Guidance On Executive Compensation
One of the more controversial and complex provisions of the Tax Cuts and Jobs Act has been the 21 percent excise tax on certain nonprofit executive compensation
United States
16 Jan 2019
4
IRS Issues Long-Awaited Initial Guidance Under Section 162(m)
On August 21, 2018, the IRS issued guidance regarding recent statutory changes made to Section 162(m) of the Internal Revenue Code.
United States
30 Aug 2018
5
SEC Publishes Helpful Guidance On Pay Ratio Disclosure
The SEC recently confirmed that the new CEO pay ratio disclosure rules mandated in the Dodd-Frank Act will go into effect in the 2018 proxy season.
United States
26 Oct 2017
6
District Court Dismisses Shareholder Claim That Equity Award Share Withholding Triggers Section 16(b) Liability
While an encouraging development, this decision is now on appeal to the US Court of Appeals for the Fifth Circuit and there are similar unresolved complaints in other jurisdictions.
United States
22 Jun 2017
7
A Critical Assessment Of The Reporting And Disclosure Rules Applicable To Executive Compensation
On November 9, 2016 Andrew Liazos presented at the New York City Bar. He discussed innovative approaches used by public companies during the 2016 proxy season for disclosing executive compensation practices.
United States
30 Dec 2016
8
Second Court Of Appeals Win For State Street Bank In $200 Million Chrysler "Top Hat Plan" Class Action
"Top hat plans" have many attractive features, but a new court decision is a reminder that top hat plan participants have limited protections under ERISA ...
United States
13 Dec 2016
9
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
10
A Blueprint For Maintaining An Individually Designed Qualified Plan After The IRS's Determination Letter Program Cutback
The IRS will continue to conduct random audits to assess plan compliance with plan document operational requirements.
United States
4 Aug 2016
11
Compensation And Proxy Litigation And The Latest Delaware Cases
The 2016 proxy season continues to illustrate that compensation issues remain at the forefront, especially where companies have activist investors.
United States
1 Jul 2016
12
IRS Issues Regulations Affecting Compensation Arrangements At Tax-Exempt Organizations
There have been questions as to whether vesting conditions imposed after a compensation arrangement has been established will be respected for tax purposes.
United States
23 Jun 2016
13
Special Executive Compensation Tax Issues In Corporate Transactions
In the corporate transactions context, it is increasingly important to be familiar with the key tax considerations relating to mergers and acquisitions, and how to minimize tax risks in such transactions.
United States
4 Apr 2016
14
SEC Proposal On New Pay Versus Performance Disclosure Rules
On April 29, 2015, the Securities and Exchange Commission (SEC), by a three-to-two vote, proposed new rules that would prescribe new mandatory pay-versus-performance disclosure.
United States
10 Mar 2016
15
Recent Case Law Suggests Corporations Should Implement Limits On Director Equity Awards
Recent case law suggests that corporations should consider implementing limits on director equity awards similar to those implemented for executives.
United States
14 Sep 2015
16
SEC Finalizes Rules Regarding Disclosure Of CEO Pay Ratio—What They Require, What To Do And What's Next
In yet another divisive 3-2 vote along party lines, on August 6, 2015, the U.S. Securities and Exchange Commission adopted final rules requiring public companies to disclose the ratio of the compensation of its chief executive officer to the median compensation of its employees.
United States
12 Aug 2015
17
SEC Finalizes Rules Regarding Disclosure Of CEO Pay Ratio—What They Require, What To Do And What's Next
In yet another divisive 3-2 vote along party lines, on August 6, 2015, the U.S. Securities and Exchange Commission adopted final rules requiring public companies to disclose the ratio of the compensation of its chief executive officer to the median compensation of its employees.
United States
10 Aug 2015
18
View From McDermott: SEC Proposes New Pay Versus Performance Disclosure Rules
On April 29, 2015, the Securities and Exchange Commission (SEC), by a three-to-two vote, proposed new rules that would prescribe new mandatory pay-versus-performance disclosure.
United States
24 Jun 2015
19
SEC Proposed Hedging Transaction Disclosure Rules
Much attention has been given to recent U.S. Securities and Exchange Commission (SEC) proposed rulemaking under the Dodd-Frank Wall Street Reform and Consumer Protection Act...
United States
6 May 2015
20
SEC Proposes New Pay Versus Performance Disclosure Rules
On April 29, 2015, the United States Securities and Exchange Commission (SEC) voted three-to-two to propose new rules that would prescribe new mandatory Pay versus Performance disclosure.
United States
1 May 2015
Links to Result pages
 
1 2 3  
>>Next