The executive and equity compensation plans, agreements, policies and arrangements (collectively, the “Plans”) of publicly traded companies receive close scrutiny from various shareholder advocacy groups during the annual proxy season, which is well underway for 2020. These groups advise institutional shareholders whether to vote for, to abstain from voting on, or to vote
Equity Awards
2018 Tax Reform Series: Executive Compensation Changes for Publicly Held Entities
By Melissa Ostrower & Jackson Lewis P.C. on
Posted in Equity Awards, Tax Cuts and Jobs Act
This is the fourth article in our series covering the various employee benefits-related changes contained in the Tax Cuts and Jobs Act signed by the President on December 22, 2017.
In addition to the changes we have already discussed in this blog, the Act made significant changes to the taxation of executive compensation arrangements through…
Equity and “Phantom” Equity Based Compensation for LLCs
By Brian P. Goldstein on
Due to the popularity of limited liability companies (LLCs) as a form of business entity, we have been approached lately more than ever to structure equity and “phantom” equity based compensation for LLC businesses, including private equity firms and other businesses that embrace an employee ownership culture. Phrases such as “restricted stock”, “stock options” and…