Executive Compensation

On April 15, 2021, in response to the ongoing COVID-19 situation, the U.S. Internal Revenue Service (IRS) issued a temporary deviation from the handwritten signature requirement for a limited list of tax forms, including elections under Section 83(b) of the Internal Revenue Code, allowing taxpayers and representatives to use electronic or digital signatures when signing

On April 14, 2021, the U.S. Department of Labor (DOL) released three-part guidance on cybersecurity issues for employee benefit plans, marking its first significant commentary on the issue since its comprehensive but nonbinding report in late 2016.

The DOL’s guidance provides tips and best practices for ERISA plan sponsors, responsible fiduciaries, recordkeepers, service providers, and

The American Rescue Plan Act of 2021 includes a 100% federal subsidy of COBRA premiums (including the up-to-2% administrative fees) during the period of April 1, 2021, through September 30, 2021. Earlier this week, the Employee Benefits Security Administration published clarifying FAQs and model notices related to the COBRA subsidy. This update discusses the guidance

In anticipation of the upcoming annual report and proxy season, we are highlighting new requirements and trends for public companies in 2021. This update includes:

  • SEC rule changes and guidance updates that affect annual reports and proxy statements
  • Proxy advisor policy updates
  • Key focus areas for shareholder engagement and corporate governance

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The SEC recently adopted rule amendments that will revise certain proxy adviser practices and issued further guidance on investment adviser voting responsibilities in a welcome change for many public companies. In this update, we highlight key changes for proxy adviser reports, including:

  • Proxy advisers must provide all public companies with a copy of their report

The COVID-19 pandemic’s impact on companies touches on several legal areas at once, all of which are rapidly evolving.

We developed a one-stop, integrated resource page that addresses key legal and business considerations for companies across essential business areas, from insurance coverage and labor and employment, to privacy and security, corporate governance, tax, construction, supply