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About this Blog
Welcome to the Snell & Wilmer Benefits Blog. We will be posting about current employee benefits and executive compensation topics and issues. We invite you to contact the authors with your thoughts or questions.Blog Contributors
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Yet Another Reason to Consider Separate Annual Limits on Director Equity Awards
As reported in a prior blog post, public company employers that are adopting or amending equity-based compensation plans should consider adding a separate annual limit on director equity awards. In a recent Delaware Chancery Court opinion (Calma v. Templeton), the … Continue reading
Posted in Employee Benefits, Executive Compensation
| Tagged director equity, director equity awards, equity compensation plan, equity-based compensation, shareholder approval
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Don’t Miss Short-Term Deferral Day
Section 409A, the provision of the Internal Revenue Code that regulates the time and form of payment of nonqualified deferred compensation, contains a helpful exception for “short-term deferrals.” Specifically, Section 409A provides that a payment will not be considered nonqualified … Continue reading
Posted in Employee Benefits, Executive Compensation
| Tagged 409A, equity-based compensation, Executive Compensation, Incentive Plans, nonqualified deferred compensation, Performance-Based Compensation, short-term deferral
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ISS Issues FAQs on Equity Plan Scorecard
As reported in my October 24, 2014 post, Institutional Shareholder Services Inc. (“ISS”), a leading proxy advisory firm, has adopted a new “scorecard” approach to evaluating public company equity compensation plans. In a recent set of FAQs, ISS offers additional … Continue reading
Posted in Employee Benefits, Executive Compensation
| Tagged Equity Plan Scorecard, equity-based compensation, Institutional Shareholder Services, ISS, Section 162(m)
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ISS Proposes New Approach to Evaluating Equity Compensation Plans
Institutional Shareholder Services Inc. (“ISS”), a leading proxy advisory firm, recently proposed a new “scorecard” approach to evaluating public company equity plans (the “Equity Plan Scorecard”). Under the new approach, ISS will recommend a “for” or “against” vote based on … Continue reading
Posted in Employee Benefits, Executive Compensation
| Tagged Equity Plan Scorecard, equity-based compensation, Executive Compensation
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ISS Offers New Equity Compensation Plan Data Verification Portal
Institutional Shareholder Services Inc. (“ISS”), a leading proxy advisory firm, recently launched a new data verification portal to assist it in verifying the information it uses in evaluating public company equity compensation plans. Public companies that file their proxy statements … Continue reading
Posted in Employee Benefits, Executive Compensation
| Tagged equity-based compensation, Executive Compensation, ISS, verification portal
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Consider Adding Separate Annual Limits on Director Equity Awards
As reported in Part 1 of our End of Year Plan Sponsor “To Do” Lists, employers that are adopting or amending equity-based compensation plans in 2014 should consider adding a separate annual limit on director equity awards. Including a separate … Continue reading
Posted in Employee Benefits, Executive Compensation
| Tagged business judgment rule, directors, equity awards, equity-based compensation, Seinfeld v. Slager
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