Searching Content by Ryan Liebl ordered by Published Date Descending.
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The Time For Procrastination Is Over: The Pay Ratio Has Arrived
However, the press and investors may react to the ratio.
United States
18 Jan 2018
The Tax Cuts And Jobs Act-Understanding The Proposed Excise Tax On Tax-Exempt Organizations
The excise tax payable for 2020 would equal 20% of $425,000.
United States
17 Jan 2018
ISS Updates Proxy Voting Guidelines For 2018
First, ISS added a problematic compensation practice related to non-employee director compensation.
United States
17 Jan 2018
Understanding The SEC's Pay Ratio Disclosure Rule And Its Implications
The US Securities and Exchange Commission (SEC), by a 3 to 2 vote, adopted a pay ratio disclosure rule, requiring public companies to compare the compensation of their chief executive officer to the median compensation of their other employees
United States
21 Aug 2015
US Securities And Exchange Commission Proposes Pay Versus Performance Disclosure Rule
The US Securities and Exchange Commission has proposed a "pay versus performance" rule in accordance with a Dodd-Frank Wall Street Reform and Consumer Protection Act mandate.
United States
14 May 2015
Deadlines And Developments Employee Benefits & Executive Compensation Update - December 2013
Following is a list of significant developments and deadlines in the areas of Welfare Plans, Qualified Plans and Executive Compensation.
United States
2 Jan 2014
Court Rejects PBGC Position That An Investment Fund Is Part Of A Controlled Group For Purposes Of Pension Liabilities Of A Portfolio Company
Late in 2012, in Sun Capital Partners v. New England Teamsters ("Sun Capital"),1 a federal district court in Massachusetts (the "District Court") held that certain private equity funds were not trades or businesses that could be held jointly and severally liable for the pension obligations of a portfolio company in which such funds had invested.
United States
12 Feb 2013
New FATCA Reporting Obligations Applicable to Compensation—Action Required for 2011 Tax Returns
The Foreign Account Tax Compliance Act (FATCA) was enacted in 2010. One of the purposes of the new law was to strengthen enforcement of those US tax rules that provide for taxation of worldwide income (including income relating to another country’s compensation programs) in response to the government’s perception that US taxpayers were underreporting assets held outside of the United States.
5 Apr 2012
Section 457A Transition Relief Amendment Deadline
Employers with deferred compensation arrangements that are subject to US Internal Revenue Code Section 457A have only until the end of 2011 to amend their plans to secure certain transition relief for amounts attributable to services performed prior to 2009 ("grandfathered amounts").
United States
12 Dec 2011
FBAR: Final Regulations and Revised Instructions Provide Some Relief for Employee Plans as Deadline Approaches
The Financial Crimes Enforcement Network (FinCEN) of the US Department of Treasury issued final regulations under the Bank Secrecy Act (the "BSA") in February of 2011 with respect to the "Report of Foreign Bank and Financial Accounts" (FBAR).
United States
8 Jun 2011
FBAR: Deadline Approaches, Issues Remain for Employee Plans
The US Internal Revenue Service and the Financial Crimes Enforcement Network ("FinCen") of the Department of Treasury issued guidance in February 2010 with respect to the "Report of Foreign Bank and Financial Accounts."
United States
2 Jun 2010
Guidance Issued on the New COBRA Subsidy Rules
The American Recovery and Reinvestment Act of 2009 (commonly being referred to as the Stimulus Bill) included new rules relating to continuation of health coverage, including rules relating to premium subsidies and special coverage elections. These rules were summarized in our February 20, 2009, Client Update, "2009 Economic Stimulus Package Provides for COBRA Subsidies IMMEDIATE ACTION REQUIRED."
United States
23 Mar 2009
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