Searching Content indexed under Employment and HR by Ropes & Gray LLP's Executive Compensation & Employee Benefits Practice ordered by Published Date Descending.
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SEC Adopts Final Hedging Disclosure Rule
In this Alert, we describe the scope and application of the final rule and offer some practical guidance for public companies.
United States
3 Jan 2019
ISS And Glass Lewis Update Their Proxy Voting Guidelines For The 2019 Proxy Season
Institutional Shareholder Services Inc. (ISS) and Glass, Lewis & Co. (Glass Lewis) have both released updates to their proxy voting guidelines
United States
4 Dec 2018
IRS Provides New Rules Under Stricter $1 Million Tax Deduction Limit For Executive Compensation
In December 2017 Congress significantly broadened the Internal Revenue Code's $1 million deduction limitation under Section 162(m) for compensation paid to top public company executives by, ...
United States
24 Aug 2018
IRS Updates Employer Shared Responsibility Payment Information
Last month, the IRS provided guidance regarding the procedures it will use to propose and assess employer shared responsibility payments under the Affordable Care Act ("ACA").
United States
8 Dec 2017
SEC Provides Additional Pay Ratio Interpretive Guidance
The Securities and Exchange Commission yesterday issued interpretive guidance on the CEO pay ratio rule. Separately, the SEC's Division of Corporation Finance issued guidance on calculation of the pay ratio.
United States
25 Sep 2017
Department Of Labor Delays Fiduciary Rule For 60 Days
The final rule should provide some relief to institutions and advisers that have been working towards the original April 10 applicability date.
United States
6 Apr 2017
The House's American Health Care Act: Rearranging the ACA Furniture or Rebuilding the Room?
On Monday, March 6, 2017, the two House committees with primary jurisdiction over matters at the core of the Affordable Care Act (ACA) each released a committee print that the committees say will, combined, become the House Republicans' American Health Care Act (collectively, the AHCA), designed to repeal and replace the ACA
United States
9 Mar 2017
DOL Issues Additional Interpretative Guidance On New Fiduciary Rule
On January 13, 2017, the U.S. Department of Labor (the "DOL") issued the second in a planned three-part set of FAQs on its new fiduciary rule.
United States
19 Jan 2017
DOL Issues First Interpretative Guidance On New Fiduciary Rule
On October 27, 2016, the U.S. Department of Labor issued the first in a planned three-part set of FAQs on its new fiduciary rule.
United States
2 Nov 2016
SEC Issues Guidance On Pay Ratio Disclosure Rule
On October 18, 2016, the Division of Corporation Finance of the Securities and Exchange Commission issued five new compliance and disclosure interpretations (C&DIs) regarding the pay ratio disclosure rule, which will require a public company to disclose the ratio of the CEO's compensation to the median compensation of its employees.
United States
22 Oct 2016
New Proposed Rules On Deferred Compensation Plans Of Tax-Exempt And Governmental Employers
The tax treatment of nonqualified deferred compensation plans established by tax-exempt and governmental employers is governed by Internal Revenue Code section 457, which applies in addition to section 409A of the Code.
United States
11 Jul 2016
Updates to the 409A Rules
The Treasury Department and the IRS last week proposed changes to final and proposed regulations under Section 409A of the Internal Revenue Code.
United States
28 Jun 2016
DOL Issues "Conflict Of Interest" Rule On Investment Advice: Fiduciary Net Will Widen On April 10, 2017
A comprehensive new rule issued by the DOL on April 6 will make a much wider group of advisers subject to fiduciary standards under the Employee Retirement Income Security Act beginning on April 10, 2017.
United States
14 Apr 2016
Sun Capital Partners On Remand: District Court Rules That Related Funds Formed A Partnership-In-Fact Engaged In A Trade Or Business
In a recent decision with important implications for private equity funds and their sponsors, the U.S. District Court for the District of Massachusetts concluded that two private equity funds with the same sponsor, investing together in a distressed portfolio company, can be held liable for pension liabilities incurred by the company under ERISA.
United States
6 Apr 2016
Affordable Care Act: Extensions, Delays And Guidance As 2015 Ends
The last half of December saw a flurry of activity with respect to the Affordable Care Act.
United States
5 Jan 2016
Commenters React To DOL's Proposed Expansion Of Fiduciary-Duty Rules
The Department's proposal would significantly expand the scope of fiduciary activity by redefining what constitutes "investment advice" under ERISA.
United States
18 Aug 2015
Final Pay Ratio Rule
On August 5, 2015, the SEC voted 3 to 2 to adopt a final pay ratio rule.
United States
10 Aug 2015
Treasury Department And IRS Release Proposed Regulations On Management Fee Waivers
On July 22, 2015, the Treasury Department and the IRS released proposed regulations regarding fee-waiver arrangements commonly used by private investment funds.
United States
27 Jul 2015
Supreme Court Upholds Availability Of Affordable Care Act Subsidies In States With Federally-Run Exchanges
On Thursday, June 25, 2015, the Supreme Court of the United States issued a 6-3 decision in King v. Burwell, ruling that the health insurance subsidies under the Affordable Care Act would be available in all states...
United States
26 Jun 2015
DOL Proposes Sweeping Expansion Of Fiduciary-Duty Rules
Proposed new guidance from the U.S. Department of Labor ("DOL") would significantly alter the regulation of investment advice to employee plans and IRAs.
United States
22 Apr 2015
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