The Corporate Executive, Vol. XXXIII: 2019

November-December 2019 [PDF]

• Is it Time to Adopt a Perquisites Policy? (CE Nov-Dec 2019)
• Will They Know a Perquisite When They See It?
• Is the Perquisite Authorized? (CE Nov-Dec 2019)
• How is a Perquisite Valued? (CE Nov-Dec 2019)
• What is the Purpose of the Perquisite? (CE Nov-Dec 2019)
• What Must be Disclosed about Perquisites? (CE Nov-Dec 2019)
• Drafting and Adopting the Perquisites Policy (CE Nov-Dec 2019)
• Rolling Out the Perquisites Policy (CE Nov-Dec 2019)
• Making the Grade: Is Your CD&A Still Doing its Job? (CE Nov-Dec 2019)
• Getting Back to Basics: A Focus on the "A" in CD&A (CE Nov-Dec 2019)
• Is a Summary of the Summary Really Necessary? (CE Nov-Dec 2019)
• A Picture is Worth a Thousand Words (CE Nov-Dec 2019)
• Don't Lose Sight of the "Voluntary" Disclosures (CE Nov-Dec 2019)
• Relying on Disclosure Outside of CD&A (CE Nov-Dec 2019)
• Is Your CD&A Staffing Right? (CE Nov-Dec 2019)
• The Spotlight is on Non-GAAP Financial Measures of Performance (CE Nov-Dec 2019)
• CII's Objections (CE Nov-Dec 2019)
• Commissioner Jackson's Views (CE Nov-Dec 2019)
• What Now? (CE Nov-Dec 2019)
• Revisiting the SEC's Compensation Risk Disclosure Rule 10 Years Later (CE Nov-Dec 2019)
• The Item 402(s) Disclosure Requirement: Rule vs. Practice (CE Nov-Dec 2019)
• ISS FAQs as to Compensation Policies for 2020 (CE Nov-Dec 2019)
• Quantitative Pay-for-Performance Screens (CE Nov-Dec 2019)
• Equity Plan Scorecard (CE Nov-Dec 2019)
• Excessive Director Pay (CE Nov-Dec 2019)
• Disclosure of Termination & Severance Payments (CE Nov-Dec 2019)
• 2020 Executive Compensation Disclosure Treatise (CE Nov-Dec 2019)
• 2020 Edition of "Proxy Season Disclosure Treatise" (CE Nov-Dec 2019)

September-October 2019 [PDF]

• The Basics: Understanding How U.S. Residency Is Determined (CE Sept-Oct 2019)
• Is the Executive a Resident Alien or Nonresident Alien for U.S. Income Tax Purposes? (CE Sept-Oct 2019)
• Timing is Critical (CE Sept-Oct 2019)
• Commencement of U.S. Income Tax Residency (CE Sept-Oct 2019)
• Delaying the Commencement of U.S. Income Tax Residency (CE Sept-Oct 2019)
• Pre-Immigration Tax Planning Opportunities (CE Sept-Oct 2019)
• Pre-Immigration Tax Planning Opportunities for Equity Compensation (CE Sept-Oct 2019)
• Section 83(b) Elections as to Stock Awards (CE Sept-Oct 2019)
• Mechanics of Making a Section 83(b) Election for an NRA (CE Sept-Oct 2019)
• Pre-Immigration Tax Planning Opportunities: Trap for Nonqualified Deferred Compensation (CE Sept-Oct 2019)
• Offshore Life Insurance and Variable Annuity Vehicles (CE Sept-Oct 2019)
• "Deferred Compensation" — Qualified Plan (CE Sept-Oct 2019)
• Planning Opportunities for Foreign Nationals Leaving the United States (CE Sept-Oct 2019)
• FBAR and FATCA: Other Implications of Resident Alien Status (CE Sept-Oct 2019)
• 2020 Executive Compensation Disclosure Treatise (CE Sept-Oct 2019)
• 2020 Edition of "Proxy Season Disclosure Treatise" (CE Sept-Oct 2019)

May-June 2019 [PDF]

• Should Compensation Committees Explicitly Take On the Responsibility of Human Capital Management? (CE May-June 2019)
• One Positive Aspect of the Repeal of Section 162(m)'s Performance-Based Exception: Inducement Awards More Viable (CE May-June 2019)
• Tax Accounting for Stock Compensation Subject to Section 162(m) (CE May-June 2019)
• A Lawsuit Alleging Inadequate Disclosure of a Stock Plan to Shareholders Fails but Teaches a Lesson (CE May-June 2019)
• "The SEC All-Stars": A Frank Conversation (CE May-June 2019)
• Dunshee & Romanek's "The Corporate Governance Treatise" (CE May-June 2019)

March-April 2019 [PDF]

• The SEC Adopts Final Rules on Disclosure of Hedging Policies (CE March-April 2019)
• Triggering a Good-Reason Termination (CE March-April 2019)
• IRS Issues Guidance on Section 83(i) (CE March-April 2019)
• Defining Stock FMV as Prior-Day Close Buys Time for Tax Calculations (CE March-April 2019)
• Using Prior-Day Close to Facilitate RSU Payouts (CE March-April 2019)
• Rules Requiring Suspension of Contributions After Hardship Withdrawal from 401(k) Plans Are Changing (CE March-April 2019)
• "The SEC All-Stars": A Frank Conversation (CE March-April 2019)
• Updated: Dunshee & Romanek's "The Corporate Governance Treatise" (CE March-April 2019)

January-February 2019 [PDF]

• Changes to ISS Policies for 2019 (CE Jan-Feb 2019)
• Compensation Policies (CE Jan-Feb 2019)
• Equity Compensation Plan FAQs (CE Jan-Feb 2019)
• Year 2 of the CEO Pay Ratio Disclosure: Some Investors Want More Details (CE Jan-Feb 2019)
• Lessons Learned from 2018 Disclosures (CE Jan-Feb 2019)
• Disclosure Should Be Easier for Most Companies in 2019 (CE Jan-Feb 2019)
• Renewed Interest and Shareholder Activism for the CEO Pay Ratio Disclosure (CE Jan-Feb 2019)
• What to Do Now (CE Jan-Feb 2019)
• SAP's Outside-the-Box ESPP (CE Jan-Feb 2019)
• How SAP's Plan Works (CE Jan-Feb 2019)
• Potato, Potahto, Match, Discount (CE Jan-Feb 2019)
• Pros and Cons of Open Market ESPPs (CE Jan-Feb 2019)
• Why a Nonqualified Plan? (CE Jan-Feb 2019)
• Tax Withholding (CE Jan-Feb 2019)
• Lookback and a Match? (CE Jan-Feb 2019)
• Bifurcated ESPPs: Qualified in U.S. and Match Outside U.S.? (CE Jan-Feb 2019)
• Early Bird: "Proxy Disclosure Conference" (CE Jan-Feb 2019)