Below you will find articles from our legal journals on a variety of pressing legal topics.
Clawbacks, advance legal fees, and director compensation were among the topics covered by Arthur H. Kohn, Esq., a partner at Cleary Gottlieb Steen & Hamilton LLP, New York, NY, in his annual survey of late-breaking develop- ments in executive...
Certain recurring issues, some of which are avoidable and others of which can be mitigated, present themselves in representing smaller accounting firms. These firms generally, though by no means exclusively, tend to represent non-publicly held...
So, what makes me, a lawyer who is not trained in counseling or psychotherapy, think I am qualified to write or talk about the human side of succession planning? It’s very simple—I’m not. My opinions and ideas are borrowed and come from on the job...
The American Law Institute CLE’s recent Accountants’ Liability Conference featured a panel discussion on substantive defense strategies in SEC and PCAOB proceedings starring representatives from both sides of the table. The panelists went over a...
Some questions about the new excise tax on nonprofit executive compensation — like how to treat employees from a company’s “predecessor” — might not make it into initial guidance. The predecessor question might not be a “first-round issue” given...
The American Law Institute CLE (ALI CLE) has announced Accountants’ Liability 2018: The Profession in an Uncertain World will be held on October 18-19, 2018, in Washington, D.C. This annual conference...
A provision in the new tax law allowing for tax deferral on some stock options may have been appealing in theory, but six months later, it’s a non-starter for most companies. IRS guidance could make the provision more attractive, but some of the...
The Tax Cuts and Jobs Act (TCJA) added major limitations on the deductibility of compensation paid to top executives of companies with publicly-traded securities. The $1 million limit in Code Sec. 162(m) on the deduction of compensation paid...