Five Essentials of Pay for Performance – PSX Article

Fulcrum Partners Executive Benefits News, Fulcrum Partners NEWS

Every organization has goals to meet, stakeholders to satisfy and a strong need to continually attract and retain talent, all of which must be accomplished while carefully maintaining balances of short-term and long-term compensation and variable versus guaranteed reward. This article in the latest issue of PSX: People Strategy Exchange features David H. Fisher of Fulcrum Partners, LLC and Thomas E. …

Equity Pitfalls Under Section 409A Checklist by Skadden Law et al.

Fulcrum Partners Fulcrum Partners NEWS

Need a checklist of pitfalls that may cause restricted stock units and stock options to violate Section 409A of the Internal Revenue Code (IRC)? Below is an article by Regina Olshan, Skadden, Arps, Slate, Meagher & Flom LLP, Daniel Hogans, Morgan, Lewis & Bockius LLP  and Russell E. Hall, Tower Watson. Download as a PDF or read the entire article …

Electronic DOL Filing for Top Hat Plans to Be Mandatory

Fulcrum Partners Executive Benefits News, Fulcrum Partners NEWS

Nonqualified deferred compensation “top hat” plans do not require annual Form 5500s. Instead, the Department of Labor requires a Top Hat plan disclosure letter whenever a new plan is implemented. Nonqualified Deferred Compensation Plans enable executives and other high-income earners to defer income beyond the limits of qualified 401(k) plans. These plans garner more attention any time there are tax …