409A Guidelines on Payment of Annual Incentive Bonus

Fulcrum Partners Deferred Compensation News

From our friends at Winston & Strawn LLP, and attorneyMichael S. Melbinger:   Payment of Annual Incentive Bonus by March 15 Now that the madness of Code Section 409A has subsided in the deepest, darkest corners of the mind and new generations are coming into the compensation and legal professions whose minds were not infected with the madness, I am …

2 compensation committee reminders

2 Compensation Committee Reminders from the Executive Compensation Blog

Fulcrum Partners Deferred Compensation News

The Deferred Compensation News blog is pleased to share insights from Attorney Michael S. Melbinger , Partner Winston Strawn LLP. Mike offers two reminders for compensation committees about their independence and charters. INDEPENDENCE As the annual meeting approaches, many boards think about the composition of their committees. Regarding the compensation committee, boards are asking whether they still need to satisfy the …

Disclosure on the CEO Pay Ratio: What’s the Right Approach?

Disclosure on the CEO Pay Ratio: What’s the Right Approach?

Fulcrum Partners Deferred Compensation News

Winston & Strawn attorney, Mike Melbinger, asks (and answers) a question that may be puzzling your organization. “What’s a company to do when professionals are recommending that companies keep CEO pay ratio disclosures simple while stakeholders are demanding companies publish all the details?” Read, his blog post below, for his updates and insights on this corporate conundrum. Wait! Some Investors …

Follow-up Insights: Final Rules for Disclosure of Hedging Policies (Dodd-Frank)

Follow-up Insights: Final Rules for Disclosure of Hedging Policies (Dodd-Frank)

Fulcrum Partners Executive Benefits News

Following up on the post from Tuesday, Final Rules for Disclosure of Hedging Policies (Dodd-Frank), Mike Melbinger, Partner, Winston & Strawn,  shares these additional insights on the Securities and Exchange Commission’s (SEC) final ruling regarding the Dodd-Frank Act Section 955.   Details on the SEC’s Final Rules on Hedging Policies (originally published Jan 7, 2019)   As I blogged at …

Final Rules for Disclosure of Hedging Policies

Final Rules for Disclosure of Hedging Policies (Dodd-Frank)

Fulcrum Partners Deferred Compensation News

On December 18, 2018, The Securities and Exchange Commission (SEC) approved final rules to require companies to disclose in proxy or information statements for the election of directors any practices or policies regarding the ability of employees or directors to engage in certain hedging transactions with respect to company equity securities. SEC Chairman, Jay Clayton said, “These disclosures in themselves, …

Action Items to Prepare for the 2019 Proxy Season

Fulcrum Partners Executive Benefits News

Deferred Compensation News is pleased to share this important end-of-year discussion featuring Attorneys Michael S. Melbinger and Nyron J. Persaud of Winston & Strawn LLP. Providing a checklist of action items to address in preparation for the 2019 proxy season, the presentation covers: Lessons Learned from the 2018 Proxy Season Changes in Law, Regulations, and Proxy Advisor Guidelines Since Last …

9 Compensation Strategies that May Limit the Impact of Sec 162(M)

Fulcrum Partners Executive Benefits News

Winston & Strawn Attorney Mike Melbinger, author of the Executive Compensation Blog, has identified 9 compensation strategies that may help organizations and executives in responding to/and adjusting for the changes to Tax Code Sec 162(M). He’s published this list in his post, “Time to Make (or at Least Consider) Compensation Adjustments for 162(m) Changes”. We are sharing the 9 compensation …

Deductible Compensation Under the “New” Sec. 162(m)

Fulcrum Partners Executive Benefits News

As attorney and author of the Executive Compensation blog, Mike Melbinger, looks more closely at the recent IRS guidance on the revisions to Tax Code Sec. 162(m), we continue to share his insights here on Fulcrum Partners News. To better understand the new tax laws and the related guidance recently published by the IRS, review Rethinking Executive Compensation While Awaiting …

162(m) Grandfathering Rules: Will Your Auditors Be Asking?

Fulcrum Partners Executive Benefits News

The recent publication of IRS Guidance on Tax Code Section 162(m), has led to commentary and discussion, especially regarding the guidance provided on 162(m) grandfathering rules. As part of our commitment to provide valued insights, we share this update from the Executive Compensation Blog. Some of the Twists and Turns of the 162(m) Grandfathering Rules Publishing date: Aug 23, 2018 …

IRS Issues Guidance on 162(m) Grandfathering Rules

Fulcrum Partners Executive Benefits News

Following up on the release, last week, (August 21, 2018) of Guidance on Section 162(m) of the Federal Tax Code, we are sharing the initial reactions of Attorney Mike Melbinger, Partner in the Chicago offices of Winston & Strawn, LLP. Below are excerpts from two of Mike’s posts about this timely topic, previously published in the Executive Compensation Blog, and …