Searching Content indexed under Employee Benefits & Compensation by Shearman & Sterling LLP ordered by Published Date Descending.
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Closing The Gender Pay Gap
Public interest in addressing the gender pay gap is greater than ever and ESG-focused investors are demanding more granular disclosures of companies' efforts to close the gender ...
United States
2 Oct 2019
California Codifies Employee Classification Standards
On September 10, 2019, the California State Senate passed Assembly Bill 5 (AB 5) effectively requiring certain workers previously operating as independent
United States
24 Sep 2019
Investment Association Publishes Principles Of Remuneration For 2019
On 22 November 2018, the IA published its principles of remuneration for 2019 against the backdrop of the 2018 Code.
United States
4 Feb 2019
2019 Proxy Season – Quick Reference Guide
'Tis the season, and no, we do not mean the holiday season. Although it may seem like you just filed your 2018 proxy, the 2019 proxy season is upon us
United States
2 Jan 2019
Tax On Termination Payments: The New Law In Practice
In April 2018, the new regime relating to the tax treatment of certain payments made on termination of employment (in particular, payments in lieu of notice (PILONs)) came into effect.
23 Nov 2018
UK Regulator Highlights Role Of Remuneration Committee Chair As A Senior Manager
On November 1, 2018, the U.K. FCA published a letter (dated August 20, 2018) addressed to the Chair of the Remuneration Committee of banks and large investment firms ...
14 Nov 2018
House Of Commons Business, Energy And Industrial Strategy Committee Published Report On Gender Pay Gap Reporting
On 2 August 2018, the House of Commons' Business, Energy and Industrial Strategy Committee published a report on gender pay gap reporting.
26 Oct 2018
Tackling The Gender Pay Gap
Share Incentives analysis: In the wake of research by the CMI into the GPG at FTSE 100 companies, which revealed that female CEOs earn less than half as much as their male counterparts, Sam Whitaker...
United States
12 Oct 2018
Real Estate Structures Enabling Investors To Use The Section 199A Qualified Business Income Deduction
The article provides a brief analysis of the implications of the new 20 percent business income deduction available to pass-through entities and real estate investment trusts under the Tax Cuts and Jobs Act.
United States
19 Jun 2018
Rule 701 Enhanced Disclosure Threshold To Increase
On May 24, 2018, President Trump signed into law the Economic Growth, Regulatory Relief, and Consumer Protection Act (Reform Act).
United States
30 May 2018
Raising The Bar? SEC Proposes Broker-Dealer Standard Of Care And Guidance On Investment Advisers' Fiduciary Standard
On April 18, 2018, the U.S. Securities and Exchange Commission ("SEC") took the long-awaited step of proposing rules, interpretations and guidance (the "Proposed Rules") ...
United States
26 Apr 2018
Embracing The Quasi-Clawback
In 2015, the SEC proposed rules implementing Dodd-Frank's requirement that all listed companies adopt and administer a compensation clawback policy.
United States
23 Apr 2018
Hot Topics: Focus On The Gender Pay Gap
Recently, the gender pay gap has become the subject of increased scrutiny and media attention as a growing movement works to bring an end to gender-based wage differentials.
United States
20 Apr 2018
US Department Of Labor Extends Transition Period For Fiduciary Rule Exemption
On November 29, 2019, the US Department of Labor issued a notice extending the transition period for the Best InterestContract exemption, and other exemptions, from the prohibited transaction...
United States
12 Dec 2017
The Republican Tax Plan And The Revenue-Raising Assault On Employee Compensation
On November 2, 2017, the Republican caucus of the House of Representatives unveiled its plan to overhaul the nation's tax code.
United States
13 Nov 2017
SEC Issues Pay Ratio Guidance
With the first required pay ratio disclosures only a few months away, the Commission, on September 21, 2017, issued an interpretative release intended to assist registrants in their compliance efforts.
United States
3 Oct 2017
DOL Seeks Further Delay Of ‘Fiduciary Rule' Exemptions
If finalized, these amendments would constitute the second delay in applicability of these controversial exemptions.
United States
17 Aug 2017
Lilienfeld Authors IFLR Article On Supporting Working Parents
Contributing to IFLR's Women in Business Law Group's Best Practice Series on inclusiveness, partner Doreen Lilienfeld wrote an article on supporting working parents.
United States
4 Apr 2017
DOL Proposes 60-Day Delay Of ‘Fiduciary Rule' Applicability Date To June 9, 2017
On March 1, 2017, the Department of Labor issued a proposed rule that, when finalized, will delay the applicability date of its "fiduciary rule" and related exemptions to June 9, 2017...
United States
14 Mar 2017
President Trump Mandates Reconsideration Of DOL's ‘Fiduciary' Rule
Late Friday, the White House issued a Presidential Memorandum requiring the Department of Labor to take a second look at its "fiduciary rule."
United States
15 Feb 2017
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