ISS Targets Hedging, Pledging of Company Stock
The shareholder advisory service now considers some strategies executives use to realize or lock in value from company stock to be risk-oversight failures.
Many Employers to Get FICA Tax Refund Windfall
The ruling by an appeals court is also good news for employees who are, or already have been, involuntarily terminated because of a large workforce reduction or plant closing.
Watch Out for Exec-Pay Tax Deduction Traps
A recent error by Barnes &spamp; Noble in its granting of stock options offers some lessons for CFOs and compensation committees.
New IRS Rule on Business Aircraft Could Cost Companies Big Bucks
The presence of even one person on a company-owned plane for personal entertainment purposes could wipe out what would otherwise be a large tax deduction.
New Threat to Personal Use of Corporate Jets?
In light of a recent lawsuit, CFOs should take a fresh look at how personal use of company aircraft is identified and reported for proxy purposes.
Beware this Threat to Exec-Comp Tax Deductions
An IRS compensation rule aimed at health insurers could actually apply to a wide range of companies.
JOBS Act Lightens Exec Comp Disclosure Burden
Well, for emerging growth companies, at least. The new law also exempts such firms — which are planning an IPO and have less than $1 billion in revenue — from holding a “say-on-pay” vote.
Will Auditors Influence How Executives Are Paid?
PCAOB proposals would have auditors reading the employment and compensation contracts of corporate leaders and, possibly, forcing changes to comp programs due to unacceptable risks of material restatement.
Hart-Scott-Rodino Act: Not Just about M&A Activity
Equity grants could trigger financial penalties for executives and directors.
Not Just a Tax Issue: Lawsuits Crop Up over IRS 162(m)
Shareholders accuse companies of making false and misleading executive-compensation and tax disclosures.
ISS Toughens Up View of Executive Comp
CFOs may need to play a larger role in CD&spamp;A disclosure for the 2012 proxy season.