SUMMARY
This episode of The EC Minute looks at the current status of the executive compensation related provisions of the Dodd-Frank Act.
Episode 19: Questionable Equity Plan Provisions
Summary
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.
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Episode 18: IRS Guidance on Section 162(m) Amendments
Summary
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.
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IRS Notice 2018-68
IRS Notice 2018-68 is available at: