Most companies that consider going public evaluate their executive compensation programs and agreements prior to an initial public offering (IPO).
As we approach the end of 2015, it’s a good time for companies to review their equity compensation plans to see if any action items will be required for 2016.
As we approach the end of the calendar year it is not too early (nor too late) to start discussions about actions that may need to be taken next year relating to Internal Revenue Code (IRC) Section 162(m) (Section 162(m)) performance grants.
Earlier this year, the Internal Revenue Service proposed regulations that address when an allocation of income by a partnership to a partner in exchange for services is really a disguised fee that should be taxable to the service provider, not as a partnership allocation, but as ordinary compensatory income.
Earlier this week, we posted the first 8 of 15 recommended steps to consider when submitting an equity plan for shareholder approval.
There was a time when seeking shareholder approval of an equity compensation plan was a fairly simple process.
In light of robust merger and acquisition activity, companies should review their compensation and benefits programs to understand the effect that a change-in-control transaction would have.
It is common in a private company sale transaction to have an escrow in place that holds a portion of the sale proceeds to cover the seller’s post-closing indemnification liability.
On April 29, the Securities and Exchange Commission (SEC) issued proposed rules to implement the portion of the Dodd-Frank Act that added Section 14(i) to the Securities Exchange Act.