This episode of the EC Minute looks at questionable equity plan provisions. The episode deals with two broad categories of provisions: those that cause ISS to automatically recommend against an equity plan proposal and those that ISS will evaluate on a case-by-case basis.
Click here to download slides for Episode 19
This episode looks at recently released guidance from the IRS on the changes wrought to Section 162(m) by the Tax Cuts and Jobs Act (TCJA). In particular, the changes made by TCJA are reviewed, including the significant changes made to the definition of Covered Employee as well as the requirements of the grandfather rule for compensation paid pursuant to written binding contracts existing on November 2, 2017. The guidance provided by the Treasury Department and the IRS, as well as its implications for these key changes, is also discussed.
Click here to download the slides for Episode 18
IRS Notice 2018-68
IRS Notice 2018-68 is available at:
This episode of the EC Minute looks at the topic of share buybacks, their pros and cons, looks at the recent background which could cause the media to focus on these more, and finally goes over questions to discuss and consider on how share buybacks will impact incentive compensation.
Click here to download the slides for Episode 17