COVID-19 has painted a crystal-clear picture of the critical value of human capital. And with this heightened awareness comes an accelerated pace for new human capital governance. But even before the global pandemic abruptly redefined just about everything, Attorney Mike Melbinger, a partner in the Chicago offices of Winston & Strawn, and others were already taking note of the developing sentiment that matters of human capital management should rest squarely on the shoulders of Compensation Committees.
Today we’re sharing Part 2 of an article written by Mike Melbinger on the timely and challenging matter of stock option repricing. Mike is a Partner in the Chicago Office of Winston & Strawn LLP. His law practice focuses exclusively on executive compensation and employee retirement benefit issues. Use this link to catch up, if you missed Part 1 yesterday of “Stock Option Repricing: When You Are Underwater.”
Stock option repricing is a complex and typically problematic topic. Attorney Mike Melbinger has provided us his insights on the matter. Deferred Compensation News is sharing Mike’s comments here in a two-part series. Read Part 1 featured below along with Mike’s follow up, published here tomorrow.
Earlier this week, Institutional Shareholder Services Inc ISS issued policy guidance regarding the impact of the COVID-19 pandemic on aspects of employee and executive compensation. ISS is a proxy advisory firm that provides data, analytics, and insights to companies and investors.
Attorney Mike Melbinger always brings us informative insights. Deferred Compensation News is pleased to share Mike’s recent post on the topic of foregone compensation and related reporting requirements. This information was first published on the Executive Compensation Blog on March 31, 2020.
Are you familiar with the Hart-Scott-Rodino (HSR) Act? Although it is designed to cover large mergers and acquisitions, it can come in to play for select individuals. When the executive compensation plans of highly compensated employees rely heavily on corporate stock to reward the executive, the reporting guidelines of HSR can potentially apply at the individual level.
The following is an update in which Attorney Mike Melbinger, Partner, Winston & Strawn, does the heavy lifting in reviewing ongoing interpretive releases issued by the Securities and Exchange Commission (SEC) on the topic of Key Performance Metrics in Management’s Discussion and Analysis, the Financial Condition and Results of Operations (the “MD&A”).
Winston & Strawn Partner Michael Melbinger continues his analysis of the proposed regulations that have been issues by the Internal Revenue Service (IRS) and the Treasury Department on changes to Tax Code Section 162(m). The following article first appeared on the Executive Compensation Blog on January 13, 2020, and is republished here with the author’s permission. #executivecomp #fulcrumpartners #IRS #162m
We are pleased to share the following insights from Attorney Michael S. Melbinger, first published January 7, 2020 on the EXECUTIVE COMPENSATION BLOG. — Fair Treatment for CFOs under the New 162(m) Proposed Regulations
The issue of how executive contracts holdup after a merger or acquisition is always interesting, often contentious, and consistently one of our most-read topics here on Deferred Compensation News & Updates.
We are pleased to share with you these timely insights from Attorney Michael Melbinger, Winston & Strawn LLP.