Requirement to Report For (1) any exercise of an incentive stock option (ISO) during 2023 or (2) transfer during 2023 of a share previously purchased pursuant to a tax-qualified employee stock purchase plan (ESPP), the...more
As part of its Simplification Initiative, the FASB recently adopted Accounting Standards Update (ASU) 2016-09, Improvements to Employee Share-Based Payment Accounting, which impacts how companies (both public and private)...more
April 12 2016 marked the twentieth anniversary of “Equal Pay Day,” which the National Committee on Pay Equity launched as a public awareness event in 1996 to symbolize how far into the year women must work to earn what men...more
4/14/2016
/ EEO-1 ,
Equal Employment Opportunity Commission (EEOC) ,
Equal Pay ,
Equal Pay Act ,
Executive Orders ,
Fair Pay Act ,
Gender-Based Pay Discrimination ,
OFCCP ,
Pay Discrimination ,
Title VII ,
Wage and Hour
Safe harbor 401(k) plans are attractive because they are not required to perform annual nondiscrimination testing. In the past, one of the biggest reasons not to offer a safe harbor 401k) plan was the prohibition on changing...more
The proliferation of paid sick leave (PSL) laws has been well-documented in the last few years. California’s PSL statute has received particular attention in this blog, but Connecticut, Massachusetts, and Oregon have also...more
As accounting restatements occur relatively infrequently, and the severity is often modest, the proposed “clawback” rules represent more of a "check the box" compliance activity than a real enforcement threat....more
7/24/2015
/ Board of Directors ,
Clawbacks ,
Compensation Committee ,
Compliance ,
Corporate Officers ,
Disclosure Requirements ,
Executive Compensation ,
Financial Statements ,
Form 8-K ,
Former Directors ,
Pay-for-Performance ,
Performance Incentives ,
Securities and Exchange Commission (SEC) ,
Shareholders
The volatility and unpredictability of an employer's obligations under a defined benefit pension plan can have a significant impact on its bottom line. This is especially true of plans with liabilities for pension benefits...more
In Chief Counsel Advice 201518013 (May 1, 2015) (the "CCA"), the IRS addresses an executive retention bonus that originally vested after three years and was payable in equal installments on the first two anniversaries of the...more
The recent amendments to the Section 162(m) regulations largely follow the changes set forth in the proposed regulations issued in 2011, clarifying two exceptions from the Section 162(m) tax deductibility limit...more