Spawning European carp

Stock Option Repricing: When You Are Underwater Part 2

Fulcrum Partners. Executive Benefits News

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.”


Executive Compensation Professionals Do Not Come Across the HSR Act Often

Fulcrum Partners. Executive Benefits News

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.

Discussing business charts

Updates Related to Key Performance Metrics and Executive Compensation

Fulcrum Partners. Deferred Compensation News

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”).

Checking contract

Unpacking Proposed Regulations by IRS and the Treasury Department on Changes to Section 162(m)

Fulcrum Partners. Executive Benefits News

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

crane arm with open claw

Compensation Clawback Attempts and Unanticipated Outcomes

Fulcrum Partners. Executive Benefits News

The following article, originally published on the Executive Compensation Blog by Attorney Michael S. Melbinger, is republished here with permission.    Compensation Clawback Attempts Lead to Unintended Consequences   Just back from another excellent* Annual Conference. Among the many new and interesting topics explored was an issue related to compensation clawbacks, which recently has been thrust into prominence.  The …