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Articles by Lynda Galligan
Mandatory Executive Compensation Clawback Policies: The Time Is...Soon | JD Supra
May 23, 2023 Heather Brookfield, Crescent Moran Chasteen, Lynda Galligan, James Hammons, Jr. Goodwin + Follow x Following x Following - Unfollow Contact To embed, copy and paste the code into your website or blog: The Short Read On April 24, 2023, the US Securities and Exchange Commission (the SEC) designated Sunday, June 11, 2023, as the date by which it would either approve or disapprove the executive compensation recovery — or clawback — rules proposed by the New York Stock Exchange (the...
When Perquisites Stop Being Fun And Create Serious Liability Risks To An Issuer | JD Supra
Last week, the U.S. Securities and Exchange Commission (“SEC”) brought enforcement actions against a company and its former CEO for failure to adequately disclose certain compensation and related party transactions.
New California Law Will Require Increased Diversity On Public Boards | JD Supra
OVERVIEW On September 30, 2020, California Governor Gavin Newsom signed Assembly Bill 979 (AB-979) into law, which will require every public company with securities listed on a major U.S. stock exchange and that has its principal executive office in California, as listed on its form 10-K (“covered corporations”), to have at least one director from an underrepresented community on its board of directors by the end of the 2021 calendar year and upwards of three directors from an...
U.S. Internal Revenue Service Issues Temporary Filing Extension for Section 83(b) Elections | JD Supra
Updated: May 25, 2018: JD Supra is a legal publishing service that connects experts and their content with broader audiences of professionals, journalists and associations.
Key Considerations for U.S. Public Company Compensation Committees in Light of COVID-19 | JD Supra
As the COVID-19 pandemic continues to unfold, U.S. public company compensation committees face unique challenges as they focus on retaining and appropriately incentivizing employees while evaluating the impact of the pandemic on the company. This client alert provides a high-level overview of some key issues that compensation committees should be focusing on in this environment. 1.
Top 10 Compensation and Benefits Issues for Employers in Light of the COVID-19 Pandemic | JD Supra
1. Cash Conservation, Salary Reductions and Deferral Arrangements In this time of financial distress, an employer may wish to conserve cash for operations or to try to avoid layoffs by implementing a broad-based salary reduction program. Generally, an employer is not prohibited from reducing the base salary of an “at will” employee (as opposed to an employee who is party to an employment agreement, which is discussed further below).
Shareholder Suits Target Non-Employee Director Compensation at Public Companies | JD Supra
Updated: May 25, 2018: JD Supra is a legal publishing service that connects experts and their content with broader audiences of professionals, journalists and associations.
New California Law Will Require Female Representation on Public Boards | JD Supra
Updated: May 25, 2018: JD Supra is a legal publishing service that connects experts and their content with broader audiences of professionals, journalists and associations.
Deadline Approaching for Reporting 2018 ISO Exercises and ESPP Transfers | JD Supra
Updated: May 25, 2018: JD Supra is a legal publishing service that connects experts and their content with broader audiences of professionals, journalists and associations.
Rule 701 Update – Increased Threshold for Heightened Disclosure Requirements - July 2018 | JD Supra
JD Supra is a legal publishing service that connects experts and their content with broader audiences of professionals, journalists and associations. This Privacy Policy describes how JD Supra, LLC ("JD Supra" or "we," "us," or "our") collects, uses and shares personal data collected from visitors to our website (located at www.jdsupra.com) (our "Website") who view only publicly-available content as well as subscribers to our services (such as our email digests or author tools)(our "Services").
Rule 701 Update – Increased Threshold for Heightened Disclosure Requirements | JD Supra
JD Supra is a legal publishing service that connects experts and their content with broader audiences of professionals, journalists and associations. This Privacy Policy describes how JD Supra, LLC ("JD Supra" or "we," "us," or "our") collects, uses and shares personal data collected from visitors to our website (located at www.jdsupra.com) (our "Website") who view only publicly-available content as well as subscribers to our services (such as our email digests or author tools)(our "Services").
Rule 701 Refresher and Updates
The Securities Act requires that any offer or sale of securities (including stock options, restricted stock units (RSUs) and other equity compensation awards) be registered with the SEC unless an exemption from registration applies. Rule 701 of the Securities Act (Rule 701) is the federal securities exemption most frequently relied upon by private companies to grant or sell compensatory equity awards to their employees and other service providers.
Deadline Approaching for Reporting 2017 ISO Exercises and ESPP Transfers
Your first step to building a free, personalized, morning email brief covering pertinent authors and topics on JD Supra: Already signed up? Log in here By using the service, you signify your acceptance of JD Supra provides users with access to its legal industry publishing services (the "Service") through its website (the "Website") as well as through other sources.
Elective Tax Deferral for Non-Publicly Traded Company Equity Grants
The Tax Cuts and Jobs Act provides an opportunity to defer taxation of certain equity awards under the new Section 83(i) of the Internal Revenue Code of 1986, as amended. Under current law, employees who are granted non-qualified stock options or restricted stock units (RSUs) from their employer generally are subject to income tax with respect to such awards when the option is exercised or the RSU is settled.
2017 Tax Law's Impact on Compensation and Benefits
Under current law, Section 162(m) of the Internal Revenue Code of 1986 (Code) limits to $1 million the tax deduction that public companies may take for compensation paid to any “covered employee.” The Code Section 162(m) deduction limit generally applies to the compensation paid to any employee of a public company who, as of the close of the fiscal year, is the company’s principal executive officer (i.e., CEO) or one of the company’s three most highly compensated executive officers other than...
Reminder: Equity Compensation May Require Personal, Individual HSR Filings
The HSR Act requires that the Federal Trade Commission (FTC) and Department of Justice (DOJ) be given advance notice of acquisitions of voting securities, non-corporate (LLC/LP) interests, or assets which meet certain monetary thresholds. As a result, parties to mergers and acquisitions may be required to file a notification under the HSR Act.
Planning for the Approaching CEO Pay Ratio Disclosure Requirement
Your first step to building a free, personalized, morning email brief covering pertinent authors and topics on JD Supra: Already signed up? Log in here By using the service, you signify your acceptance of JD Supra provides users with access to its legal industry publishing services (the "Service") through its website (the "Website") as well as through other sources.
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