IRS Guidance on Exec Comp Changes Falls Short
A notice on how to apply tax-deductibility changes included in the recent tax-reform law may leave open more questions than it answers.
Why Life Insurance Portfolios Must Be Audited
While companies have good reasons to buy insurance on executives' lives, lax monitoring of policy performance can destroy much of the value.
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.
Are Banks Soft-Pedaling Clawbacks?
New research suggests that the financial-services sector, though ripe with instances of negligence and other malfeasance, is not yet moving aggressively to reclaim compensation from perpetrators.
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.