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Compensation

Equity-Based Compensation Awards

Prior to 1970, executives received wage income similar to other employees of a company. However, a change in paradigm indicated that aligning top executives’ interests with those of the company and its shareholders could be a more efficient way to retain top talent and increase the...

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Compensation

Comp Committees: Facing The 2014 Proxy Season

Editor: What trends is NACD seeing in executive compensation this proxy season? Bew: The say-on-pay vote results to date have been positive. Around 73 percent of Russell 3000 companies received greater than a 90 percent approval rating so far, which is slightly higher than what we saw for the...

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Compensation

A Trap For The Unwary: Employee Benefit Plans And The Fiduciary Exception To The Attorney-Client Privilege

An employer that administers an employee benefit plan often takes on the role of fiduciary. Under the fiduciary exception to the attorney-client privilege, communications between a plan fiduciary and counsel regarding matters of plan administration have been held to be discoverable, to the extent...

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