More Compensation Articles

Compensation

Key Considerations in Pay Equity and Compliance: What efforts are required to close the wage gap?

You have probably heard that women are paid less than men in the United States. According to the Bureau of Labor Statistics, the median annual earnings of women who work full time is less than 80 percent of the median earnings of full-time male workers. Most would agree that this pay gap is largely...

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Compensation

Big Changes Loom for Executive Compensation: Employers should not defer action on amendments with major implications for deferred payment plans

Although longstanding guidance under Section 409A of the Internal Revenue Code governs the use of deferred compensation to incentivize executives, proposed amendments are raising significant issues. Below, Charles A. Bruder, an executive compensation expert, discusses the changes and what they mean...

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Bankruptcy & Restructuring

Get to the Back of the Line: Delaware Bankruptcy Court Holds C-Suite Stock Compensation was Equity Security Not General Unsecured Claim

Recently, in GSE Environmental, Inc. v. Sorrentino (In re GSE Environmental, Inc.), on a motion for judgment on the pleadings, the Bankruptcy Court for the District of Delaware held that the Chief Executive Officer’s claim for unpaid compensation payable in stock constituted an equity...

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