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SEC rule amendments require proxy disclosure of executive pay versus performance

On August 25, the SEC adopted rule amendments that require registrants to disclose, in proxy or information statements in which executive compensation disclosure is required, information...

Hogan Lovells Publications

IRS issues initial guidance on application of Code Section 162(m) as amended by the Tax Cuts and Jobs Act Employee Benefits and Executive Compensation Update

On August 21, the Internal Revenue Service (IRS) issued Notice 2018-68 containing much-awaited interpretive guidance on Section 162(m) of the Internal Revenue Code as amended by last year's ...

Hogan Lovells Publications

Three new acts change tax and employee benefit rules and might require employer action Employee Benefits Update

Congress and the Administration have been busy recently, enacting not only the "Tax Cuts and Jobs Act" or "TCJA" on December 22, 2017, but also a Continuing Resolution on January 23, 2018,...

Hogan Lovells Publications

Tax reform brings changes to executive compensation landscape

After a flurry of activity in the House and the Senate over the past few weeks, H.R.1, colloquially known as the Tax Cuts and Jobs Act (the “Act”), which represents the first...

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