Subscribe Now!
Free Daily News, Jobs, Webcasts, Discussions
Post and Distribute
Your Jobs
ARPA News
ARPA Webcasts

Featured Jobs

ERISA Attorney - Qualified Plan Associate

Trucker Huss, APC
(San Francisco CA / Los Angeles CA)

Trucker Huss, APC logo

Distribution Specialist

Spectrum Employee Benefits, Inc.
(Remote / MN / ND / SD / WI)

Spectrum Employee Benefits, Inc. logo

Product Support Specialist

ftwilliam.com / Wolters Kluwer
(Remote)

ftwilliam.com / Wolters Kluwer logo

DC/DB Retirement Plan Administrator

Steidle Pension Solutions, LLC
(Remote / NJ / PA)

Steidle Pension Solutions, LLC logo

Senior Implementation Manager

Ubiquity Retirement + Savings
(Remote / San Francisco CA / AZ / CO / FL / IL / KY / LA / MA / MS / NC / NJ / NV / NY / OH / OR / RI / SC / TN / TX / WA)

Ubiquity Retirement + Savings logo

Defined Benefit Pension Administrator

Actuaries Unlimited, Inc.
(Remote)

Actuaries Unlimited, Inc. logo

Senior ERISA Compliance Specialist

Hooker & Holcombe
(Remote / Bloomfield CT)

Hooker & Holcombe logo

HR Specialist - Compensation & Benefits

American Century Investments
(Kansas City MO / KS)

American Century Investments logo

401(k) / DB Sales

Farmer & Betts, Inc.
(Tacoma WA / GA)

Farmer & Betts, Inc. logo

Free Newsletters

“BenefitsLink continues to be the most valuable resource we have at the firm.”

-- An attorney subscriber

Mobile App image LinkedIn icon
Twitter icon
Facebook icon

View ARPA News and Resources

<< Older News  |  July 31, 2021

News

All News > Executive comp

Get this news and more in our free daily email newsletters.
Trends in Executive Compensation Litigation
Thomson Reuters Practical Law Link to more items from this source
July 30, 2021

"This Article discusses trends in executive compensation-related litigation relating to: [1] Failures to adequately disclose perquisites paid to named executive officers (NEOs) as required by Item 402 of Regulation S-K ... [2] Compensation paid to a controlling shareholder relating to the individual's role as an executive or board member ... [3] Executive misconduct ... This Article also recommends actions for companies to consider in light of the recent executive compensation-related litigation."

Tags: Executive comp  •  Nonqualified Plans

Reverse Claw-Backs Revisited: IRS Issues Guidance on Adjustments for Stock-Based Compensation Costs and Cost Sharing Arrangements
Caplin & Drysdale Link to more items from this source
[Guidance Overview]
July 23, 2021

"[Chief Counsel memorandum AM2021-04] addresses two timing issues related to IRS transfer pricing adjustments of payments made among participants in a non-SBC cost sharing agreement. By its terms, the memorandum discusses such issues only in respect of agreements that include reverse claw-back provisions, but the positions and authority are much more widely applicable -- signaling that taxpayers that added reverse claw-back provisions to their agreements are in no better position than those that did not (and in fact may be worse off)."

Tags: Executive comp

Key Compensation Issues in Preparing for an IPO or SPAC Merger
Meridian Compensation Partners, LLC Link to more items from this source
July 23, 2021

"[It] is often the case that SPAC target companies do not have mature and fully market-competitive compensation structures. They depend on the SPAC to establish processes to prepare for a public company compensation structure, often an enormous challenge for young companies to achieve in the span of just a few months. The primary area of focus is often the company's equity grants in connection with the transaction and beyond, as further detailed later in this article."

Tags: Executive comp  •  Nonqualified Plans  •  Stock Options

Legal Developments for Alternative Compensation Vehicles (PDF)
Proskauer, via Bloomberg Law Link to more items from this source
July 7, 2021

"[P]rivate entities deliver a broad range of significant compensation, whether it involves arrangements with partners, in the case of partnerships, or members, in the case of LLCs, in a wide variety of businesses -- hedge funds, private equity firms, asset managers, law firms, and accounting firms. The compensation issues arising in this context are different, and some recent case developments in this area are worth noting."

Tags: Executive comp

Dollars and Sense: How to Integrate ESG into Compensation Programs
Womble Bond Dickinson Link to more items from this source
July 6, 2021

"[A] 2020 survey of 338 global boards of directors ... showed that 32 percent of boards plan to tie ESG metrics to executive pay within the next 12 months, and an additional 37 percent plan to do so within the next three years.... This article outlines current best practices for how companies, particularly public companies, should approach integrating ESG metrics into their executive compensation programs."

Tags: Executive comp  •  Retirement Plan Investments - ESG

Executive Comp Considerations Before Taking the Company Public
Alvarez & Marsal Link to more items from this source
July 2, 2021

"Companies considering or preparing to go public should ensure they are prepared with appropriate and market-based compensation structures. Regardless of whether a company enters the public realm via a [special purpose acquisition company (SPAC)] business combination or the more traditional IPO route, the way a company should prepare from a human capital and an executive compensation perspective is very similar."

Tags: Executive comp  •  Nonqualified Plans

Change in Control Considerations for Stock Options
Nelson Mullins, via PLI Plus Link to more items from this source
July 2, 2021

"Refer to the plan document and the grant agreements to determine if accelerated vesting applies upon a 'change in control.' If so, check the definition of 'change in control.' ... If we have acceleration of stock option vesting upon the consummation of the De-SPAC transaction, do we have a Code Section 280G issue?"

Tags: Executive comp  •  Stock Options

Paying for ESG
Meridian Compensation Partners, LLC Link to more items from this source
June 25, 2021

"[A]dding ESG metrics to incentive plans is part of a process that may take several years to execute.... [P]aying for ESG introduces pressure to precisely and accurately measure performance -- this has particular challenges for metrics such as 'climate change impact', which cannot be directly measured, but are typically estimated.... Measuring 'diversity' is particularly challenging[.]"

Tags: Executive comp

So Your Company Granted You RSUs. Now What?
myStockOptions.com Link to more items from this source
June 23, 2021

"[1] Understand your grant and its documents.... [2] Know the tax impact.... [3] Have a strategic plan for the shares after vesting."

Tags: Executive comp  •  Stock Options  •  Stock Plans

280G Golden Parachute Payments: A Primer
Alvarez & Marsal Link to more items from this source
June 18, 2021

"Although some excise tax mitigation alternatives can be implemented near the time of a [change in control (CIC)], it is prudent to ensure that CIC arrangements are set up for success. Many pitfalls can be avoided through compensation plan design that considers tax implications, regulatory hurdles, and shareholder concerns."

Tags: Executive comp

IRS Regulatory Agenda, Fall 2020, Including Employee Benefit Items
Internal Revenue Service [IRS], U.S. Department of the Treasury Link to more items from this source
[Official Guidance]
June 11, 2021

Numerous employee benefits items, some of which are:

Proposed Rules

  • Determination of Governmental Plan Status
  • Guidance on Rules Applicable to IRAs Under Sections 408 and 408A
  • Reporting and Notice Requirements for Deferred Vested Benefits Under Section 6057
  • Rules Relating to Employer-Provided Meals and Employer-Operated Eating Facilities
  • Definition of Church Plan
  • Application of Nondiscrimination Requirements, Backloading Limitations, Certain Plan Termination Rules, Benefit Limitations, and Top Heavy Rules to Statutory Hybrid Plans
  • MEPs and the Unified Plan Rule
  • Determination of Line of Business for Purposes of No-Additional-Cost Service and Qualified Employee Discount Fringe Benefits
  • Guidance on 401(a)(9) Required Minimum Distributions
  • Requirements Related to Surprise Billing, Part 1
  • Requirements Related to Surprise Billing, Part 2

Final Rules

  • Definition of Dependent Under Section 152
  • Reporting and Notice Requirements for Deferred Vested Benefits Under Section 6057
  • Update to Minimum Present Value Requirements for Defined Benefit Plan Distributions
  • Application of Normal Retirement Age Regulations to Governmental Plans
  • Nondiscrimination Relief for Closed Defined Benefit Plans
  • Minimum Value of Eligible Employer-Sponsored Plans
  • Withholding on Certain Retirement Plan Distributions Under Section 3405(a) and (b)
  • Application of the Employer Shared Responsibility & Certain Nondiscrimination Rules to HRAs and Other Account-Based Group Health Plans Integrated With Individual Health Insurance Coverage or Medicare

 

Tags: 409A Plans  •  Executive comp  •  Health Plan Administration  •  Health Plan Design  •  Retirement Plan Administration  •  Retirement Plan Design

Executive Pay Growth During the Pandemic Faces Scrutiny
Society for Human Resource Management [SHRM]; membership may be required to view article Link to more items from this source
June 4, 2021

"As the annual period when public companies issue their proxy statements and hold nonbinding shareholder votes on executive pay packages (commonly known as say on pay) got underway in April, there were signs of shareholder impatience with some executive pay practices used in 2020 during the height of the pandemic."

Tags: Executive comp

Use of ESG Metrics in Incentive Plans
Meridian Compensation Partners, LLC Link to more items from this source
May 26, 2021

"The most common ESG metrics used in annual incentive plans were social metrics, followed by environmental and governance-related metrics.... Nearly 60% of companies that included at least one environmental metric in their annual incentive plan were in one of the following industries: energy, utilities, materials, capital goods and real estate."

Tags: Executive comp

Support for Say-on-Pay Votes Continues to Erode
Corporate Secretary Link to more items from this source
May 24, 2021

"A number of large companies in the U.S. have received significant opposition to their executive compensation packages during this proxy season.... But even for the large-cap companies that didn't generate headlines with a significant percentage of shareholder votes against executive compensation packages, support is gradually decreasing."

Tags: Executive comp

New Tax on 'Excessive' Compensation of Tax-Exempt Executives Imposed at Not-So-Excessive Levels
Jones Walker Link to more items from this source
[Guidance Overview]
May 17, 2021

"Now that final guidance has been issued, [applicable tax-exempt organizations] should ... consider adopting the following strategies: [1] Maximize retirement income for covered executives.... [2] Consider implementing excise tax cutbacks.... [3] Consider adopting split dollar life insurance arrangements.... [4] Review current compensation programs to determine extent of potential liabilities as well as potential exemptions."

Tags: Executive comp  •  Nonqualified Plans

Top Issues on Compensation Committee Agendas
Meridian Compensation Partners, LLC Link to more items from this source
May 7, 2021

"[1] How has the role of the compensation committee expanded? [2] What factors are involved in tying compensation to ESG goals? [3] How have 2021 say-on-pay vote results and 2020 compensation disclosures impacted decision-making?"

Tags: Executive comp

Using Discretion Effectively in Your Annual Incentive Plan
Meridian Compensation Partners, LLC. Link to more items from this source
Apr. 26, 2021

"Discretion can be a valuable tool for compensation committees to ensure payouts are aligned with the organization's performance and strategic goals. There are some fears that discretion could allow committees to offer unjustifiable payouts, but a well-structured annual incentive plan allows committee members to leverage data to guide their decisions."

Tags: Executive comp

Editor's Pick Why the Form of a Transaction is So Critical to Employee Benefits and Executive Compensation Strategy
Foley & Lardner LLP Link to more items from this source
Apr. 22, 2021

"The form of a corporate transaction sets the stage for the employee benefits and executive compensation (EBEC) strategy -- in the scope of due diligence and purchase agreement negotiations and post-closing activity. The charts [in this article] provide a high-level analysis of some of the most critical EBEC issues that companies and their advisors should consider in corporate transactions."

Tags: Executive comp  •  Health Plan Design  •  Retirement Plan Design

New IRS Memorandum Temporarily Allows Electronic or Digital Signatures for Code Section 83(b) Elections
Thomson Reuters Practical Law Link to more items from this source
[Guidance Overview]
Apr. 21, 2021

"The April 2021 Memo revises an existing IRS memorandum issued on December 28, 2020, which temporarily allowed electronic or digital signatures for certain forms due to concerns relating to in-person contact during the COVID-19 pandemic, but did not extend this relief to Section 83(b) Elections."

Tags: Executive comp

Estimated Taxes and Stock Comp: Special Issues in 2021
myStockOptions.com Link to more items from this source
Apr. 20, 2021

"When the IRS extended the tax return deadline to May 17, it kept the usual April 15 due date for the first quarterly estimated tax payment of 2021.... If you need to pay 2021 estimated taxes and are waiting to finish your 2020 tax return before you make your April payment, this [article] explains the issues involved, including insights from tax pros on this unusual situation."

Tags: Executive comp  •  Stock Plans

CFO Decision Making: Integrating Executive Benefits Into Employee Engagement
Fulcrum Partners LLC Link to more items from this source
Apr. 19, 2021

"The purpose and design of executive benefits should be different now because the world itself is different. But what do these differences look like and what steps should Chief Financial Officers (CFOs) be taking?"

Tags: Executive comp

March to the Beat of Your Own Drummer: Amazon’s Executive Compensation Practices
McCarter & English Link to more items from this source
Apr. 13, 2021

"Salaries at Amazon are extremely modest. ... While executive officers receive vacation, medical, 401(k) benefits and other benefits generally available to all Amazon employees, they are not provided with benefits under nonqualified deferred compensation or supplemental executive retirement plans or cash severance programs."

Tags: Executive comp  •  Nonqualified Plans

In Nonqualified Benefit Plans, One Size Does Not Fit All
BankDirector.com Link to more items from this source
Apr. 12, 2021

"[W]hen consultants design SERPs solely for retirement income -- because the decision-makers are concerned about retirement -- they often make the mistake of designing a plan that fails its primary goal: attracting, retaining and rewarding key talent."

Tags: Executive comp  •  Nonqualified Plans

The Latest Guidance on the $1M Deduction Limit and the Ever-Expanding Definition of Covered Employees
Michael Best Link to more items from this source
[Guidance Overview]
Apr. 6, 2021

"The addition of the five highest paid employees ... appears to be applicable on an annual basis. Stated another way, only the traditional five covered employees (CEO, CFO, and three highest paid officers) remain covered employees in all future years."

Tags: ARPA  •  Executive comp

Global Efforts to Link ESG to Executive Compensation
Farient Advisors, via IR Magazine Link to more items from this source
Apr. 5, 2021

"If certain ESG metrics have a material impact on a business' performance ... then it follows that investors, regulators and proxy advisers will likely seek assurances that executives are incentivized to meet expectations."

Tags: Executive comp


<< Older News  |  July 31, 2021

© 2021 BenefitsLink.com, Inc.