The Tax Cuts and Jobs Act (TCJA) significantly changes Section 162(m) of the Internal Revenue Code, effective for tax years beginning after December 31, 2017. While supplemental regulator...
On December 22, 2017, President Trump signed the Tax Cuts and Jobs Act (the “TCJA”) into law. The TCJA adds a new Section 83(i) to the Internal Revenue Code of 1986, which allows elig...
As discussed in a November post, ISS recently published its 2018 policy updates, effective for meetings held on or after February 1, 2018. Last week, the proxy advisory firm released furt...
The proposed tax reform bill, known as the Tax Cuts and Jobs Act, in its current form would significantly upend compensation practices, not only for senior executives, but also for broad-...
Over the past week, Republican lawmakers in the House of Representatives have proposed sweeping tax reform legislation, including a series of amendments to the initially proposed bill. As...
The New York City Commission on Human Rights (CCHR) enacted Local Law 67 in May 2017, which prohibits employers from inquiring into the salary history of job applicants when interviewing ...
On September 21, 2017, the SEC issued guidance to assist companies in their efforts to comply with the pay ratio disclosure requirement mandated by the Dodd-Frank Act. Overall, the guidan...
Earlier this summer, the Office of the Chief Counsel of the Internal Revenue Service (IRS) released a Chief Counsel Advice (CCA) memorandum providing insight into how the IRS interprets a...
The Federal Reserve’s proposed supervisory guidance on corporate governance is a breath of fresh air that should encourage banking boards to focus on their core responsibilities and avo...
Arthur Golden, Thomas Reid, Kyoko Takahashi Lin, Laura Turano and Morgan Lee are pleased to write the global overview of Getting the Deal Through – Corporate Governance 2017, an annual ...
