Remove 2023 Remove Executive Compensation Remove Incentive Compensation
article thumbnail

Option Grant Practices: A Trap for the Unwary – Spring-Loading and Bullet-Dodging

Proskauer's Employee Benefits & Executive Compensa

Companies are required to comply with the new Item 402(x) disclosures in their Form 10-K (or proxy statement incorporated by referenced into the Form 10-K) for the first filing that covers the first full fiscal period that begins on or after April 1, 2023, and for smaller reporting companies, this date is October 1, 2023. [1]

article thumbnail

Updated Glass Lewis Proxy Voting Guidelines (Clawbacks)

Snell & Wilmer Benefits

I previously blogged about the New York Stock Exchange and Nasdaq listing standards that require issuers to adopt compliant clawback policies by December 1, 2023.

article thumbnail

Tax Court Decision Interprets Profits Interest “Safe Harbor” under IRS Rev. Proc. 93-27

Proskauer's Employee Benefits & Executive Compensa

The Tax Court’s May 3, 2023, decision in ES NPA Holding, LLC v. Commissioner (T.C.

Taxes 52