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Preparing for an M&A Transaction from an Employment and Executive Compensation Perspective

In this episode of “Just Compensation,” Megan Monson, Taryn E. Cannataro, and Jessica Kriegsfeld of Lowenstein’s Executive Compensation and Employee Benefits group discuss some considerations for a company preparing for an...more

The Advantages and Requirements for Severance Plans Subject to ERISA

This episode of “Just Compensation” features Andrew E. Graw, Megan Monson, and Jessica I. Kriegsfeld of Lowenstein Sandler's Executive Compensation and Employee Benefits group discuss when severance plans will be subject to...more

Stock Options and Section 409A: What You Need to Know

On this episode of Just Compensation, Jessica Kriegsfeld speaks with Darren Goodman and Taryn E. Cannataro about stock options and Section 409A of the tax code, a complicated set of rules regulating the taxation of...more

Equity Incentive Plan Considerations for Public Companies

On this episode of “Just Compensation,” Andrew Graw, Megan Monson, and Jessica I. Kriegsfeld talk about equity plan considerations for public companies. They address various drafting considerations that are specific to public...more

Puttin’ on Your Top Hat: How to Effectively Structure a Deferred Compensation Plan as a “Top Hat” Plan

“Top hat plans” —non-qualified deferred compensation plans that can be exempt from most of the requirements of Employee Retirement Income Security Act of 1974 or ERISA—can be a useful tool for employers looking to provide...more

How the Structure of Your M&A May Impact Your Workforce

On the latest episode of Just Compensation, Lowenstein’s Darren Goodman, Megan Monson, and Jessica Kriegsfeld of the Executive Compensation, Employment and Benefits practice discuss how the structure of an M&A transaction...more

Staying Compliant: Understanding the New QPAM Exemption Rules

In today’s episode, Andrew E. Graw, Megan Monson, and Jessica I. Kriegsfeld address the U.S. Department of Labor’s final amendment to Prohibited Transaction Class Exemption 84-14, commonly known as the QPAM exemption, and its...more

Deferred Compensation: A Primer on Section 409A of the Code and Why it Matters

On this episode of “Just Compensation,” the hosts provide an introduction into Section 409A, the complicated tax code provision that governs non-qualified deferred compensation: when does it apply, how do you comply with it,...more

New Jersey Supreme Court Unanimously Holds Non-Disparagement Agreements Cannot be Used to Circumvent the New Jersey Law Against...

On May 7, 2024, the New Jersey Supreme Court (the Court) unanimously held that non-disparagement clauses with the purpose or effect of concealing the details of discrimination, retaliation, or harassment cannot be included in...more

U.S. Department of Labor Issues a New ERISA Fiduciary Rule

On April 23, the U.S. Department of Labor (DOL) finalized its latest effort to change the rules for determining who a fiduciary is under the Employee Retirement Income Security Act of 1974, as amended (ERISA). Called the...more

Corporate Governance Takeaways Following Rescission of Elon Musk’s $55.8 Billion Equity Compensation Package

“Was the richest person in the world overpaid?” That’s how the Delaware Court of Chancery (the Court) began the 200-page opinion in Tornetta v. Musk to rescind Elon Musk’s entire $55.8 billion 10-year equity compensation...more

Multiemployer Pension Plans: Mitigating Risk in the Context of a Business Transaction

Andrew Graw, Taryn Cannataro, and Jessica Kriegsfield of Lowenstein Sandler's Employee Benefits and Executive Compensation Practice Group address multi-employer pension plans in the context of a business transaction,...more

Defined Benefit Plans: Mitigating Pension Liabilities in a Business Transaction

On the latest episode of “Just Compensation,” Andrew E. Graw, Taryn E. Cannataro, and Jessica I. Kriegsfeld address single-employer defined benefit plans in the context of a business transaction, and the potential liabilities...more

Clawbacks and Incentive-Based Compensation: How to Prepare for the New NASDAQ and NYSE Requirements

In today’s episode of “Just Compensation,” Kate Basmagian, partner in Lowenstein’s Capital Markets & Securities group and chair of the firm's ESG group; Christine Osvald-Mruz, partner in the Employee Benefits & Executive...more

The Trend Towards Limiting Employment Related Non-Competes, and Alternate Strategies for Employers

Megan Monson, Amy Komoroski Wiwi, and Jessica I. Kriegsfeld talk about recent developments and trends in the law relating to employment-related non-competition agreements, including a proposed federal rule that could...more

Clawbacks: New Listing Standards for Public Companies

On June 9, 2023, the United States Securities and Exchange Commission (SEC) approved new listing standards for public companies listed on The Nasdaq Stock Exchange (Nasdaq) and the New York Stock Exchange (NYSE). The new...more

New York Updates State WARN Act

On June 21, 2023, the New York Department of Labor (“DOL”) adopted amendments to the New York State Worker Adjustment and Retraining Notification Act (the “Act”) regulations to “address the post-pandemic employment climate.”...more

SECURE 2.0, and How Its Changes May Impact Your Company’s Retirement Plans

Andrew E. Graw, Megan Monson, Jessica Kriegsfeld discuss the SECURE 2.0 Act and some of the retirement plan changes it will create in 2023 and beyond, such as raising the age for taking required minimum distributions from...more

In-Person Inspection of I-9 Documentation to Resume Following End of COVID-19 State of Emergency

For many years, employers have been required to review documentation of new hires in person to confirm they are legally authorized to work in the United States. During the COVID-19 pandemic, this requirement was put on hold,...more

Acquiring a Company with a PEO? What Buyers Need to Know

The latest “Just Compensation” podcast features Megan Monson, Taryn E. Cannataro, and Jessica Kriegsfeld of Lowenstein’s Employee Benefits & Executive Compensation group describing some of the benefits-related considerations...more

NLRB Prohibits Non-Disparagement and Confidentiality Clauses in Most Severance Agreements

Earlier this week, the National Labor Relations Board (NLRB) ruled that language in a severance agreement that restricts an employee’s ability to criticize their employer or to reveal terms of the agreement that the employer...more

FTC Proposes to Ban Employee Noncompete Agreements – January 31, 2023 Update

Updated as of January 31, 2023- The Federal Trade Commission (“FTC”) proposed a rule (the “Proposed Rule”) that would prohibit companies from imposing post-employment noncompete agreements. If enacted, the Proposed Rule...more

New Jersey Passes Significant Amendments to WARN Act

On January 10, 2023, Gov. Phil Murphy signed a substantial new version of New Jersey’s Worker Adjustment and Retraining Notification Act (WARN Act), which will take effect in 90 days. The amended New Jersey WARN Act imposes...more

FTC Proposes to Ban Employee Noncompete Agreements

On January 5, 2023, the Federal Trade Commission (“FTC”) proposed a rule (the “Proposed Rule”) that would prohibit companies from imposing post-employment noncompete agreements. If enacted, the Proposed Rule would bar...more

Restrictive Covenants in Connection With a Sale of a Business Cannot be Overbroad

Business owners and transaction lawyers who view non-compete agreements as standard in connection with the sale of a business should be careful not to overreach in imposing restrictive covenants on sellers in purchase...more

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