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TIAA-CREF's ten questions for evaluating CD&As

TIAA-CREF has published ten questions it will use to evaluate the Compensation Discussion & Analysis section of public companies' annual proxy statement disclosures on executive compensation. (Select News, 4 Sep 2008) More  

Revised Form 990 instructions available

The IRS has posted new instructions for Form 990, Return of Organization Exempt from Income Tax, revising the April draft. Though the new version still is marked "draft," the IRS doesn't expect final instructions to change significantly. (GRIST, 19 Aug 2008, 1 page) More  | Article 

From Mercer

Tax gross-ups face scrutiny

SEC disclosure rules have highlighted the prevalence of tax gross-ups, making them a new target for shareholder proposals. (GRIST, 18 Aug 2008, 9 pages) More  | Article 

Lawmaker reacts to media report on SERP transfers

Prompted by a recent media report, a US congressman is seeking answers from the IRS about the practice of moving benefits from supplemental executive retirement plans to tax-qualified pension plans. He intends to prepare a legislative response. (Select News, 20 Aug 2008) More  

Employer group challenges ISS on voting policies

The Center on Executive Compensation, responding to a policy survey from ISS Governance Services, recommended improvements to the proxy advisor's peer group determination process, quality control, pay plan voting policies and say on pay. (Select News, 15 Aug 2008) More  

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Library

Section 162(m) compliance tune-up

Significant recent guidance issued by the IRS related to exceptions and deduction limits for Section 162(m) necessitate an immediate review of performance-based compensation arrangements, this article states. (Benefits Law Journal, 4 Sep 2008, 7 pages) More  | Article 

A modest proposal for an access bylaw

Companies and shareholders are at odds over whether the latter should gain "access rights" to nominate board members for inclusion on the corporate proxy. This author proposes an access bylaw that may be palatable to both sides. (Corporate Governance Advisor, 3 Sep 2008, 5 pages) More  | Article 

Section 409A & section 162 bonus life arrangements

This article examines how Internal Revenue Code Section 409A applies to Section 162 bonus life insurance arrangements and details how employers and employees can avoid paying penalty tax and underpayment penalties. (Journal of Pension Planning and Compliance, 29 Aug 2008, 8 pages) More  | Article  (US Premium)

Deferred compensation plans in M&A

This article details how deferred compensation plans may affect M&A deals. The author explains different kinds of transactions, such as stock deals or asset purchases, and how the type of employee benefit plan can affect a purchase price. (Journal of Pension Planning and Compliance, 28 Aug 2008, 35 pages) More  | Article  (US Premium)

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