More Compensation Articles


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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Board of Directors

Follow the Money: A new wave in executive compensation

MCC: Let’s begin broadly. What does it mean to align executive pay with corporate strategy? Franklin: First, let’s talk about strategy in the boardroom. An earlier NACD Blue Ribbon Commission as well as this one believes that the best practice today is for strategy formulation to be...

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