Deferred Compensation News and Updates

Deferred Compensation News brings you the latest information and insights on 409A nonqualified deferred compensation; institutional COLI, BOLI, and ICOLI; tax-and cost-efficient non-COLI funding strategies; low-cost tax managed non-COLI asset/liability designs; executive benefits benchmarking; succession planning and timely issues of executive pay and benefits. 
Featured image for “Executive Compensation, Stock Awards, and Alternatives”
January 29, 2021

Executive Compensation, Stock Awards, and Alternatives

Mike Melbinger

Recently executive compensation specialist, Attorney Mike Melbinger shared an in-depth look at what he appropriately termed, “what not to do” when it comes to a corporation awarding stock to its senior executives.
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Featured image for “ISS Updates FAQs for Compensation Policies and EPSC Evaluations in 2021”
January 20, 2021

ISS Updates FAQs for Compensation Policies and EPSC Evaluations in 2021

Mike Melbinger

Before 2020 wrapped up, ISS posted its new and its updated compensation policies in two documents: 1.) Compensation Policies Frequently Asked Questions and 2.) Equity Compensation Plans Frequently Asked Questions.
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Featured image for “Executive Compensation IRC Sec 162(m) Regulations Finalized”
January 06, 2021

Executive Compensation IRC Sec 162(m) Regulations Finalized

Mike Melbinger

The IRS & Treasury Dept. have published FINALIZED executive comp IRC Sec. 162(m) guidelines. Here’s what’s changing…
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Featured image for “Rabbi Trust Put to the Test: Ruby Tuesday”
January 04, 2021

Rabbi Trust Put to the Test: Ruby Tuesday

Mike Melbinger

If you are trusting a Rabbi Trust to protect your retirement savings, then you might have been a little taken aback last month if you read the headline, “Ruby Tuesday Tells Court (And Retirees): ‘Pension Funds Are Ours.” In his article published in entirety below, Attorney Mike Melbinger does (as always) a thorough job breaking down the sequence of events impacting the Ruby Tuesday nonqualified plan participants.
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Featured image for “Section 409A Meets 162(m) and Some NQDC Plans May Need to be Amended by December 31”
December 11, 2020

Section 409A Meets 162(m) and Some NQDC Plans May Need to be Amended by December 31

Mike Melbinger

Thank you, Mike Melbinger, for the following in-depth update on a problem no one apparently saw coming. We’ve enclosed below the full text of Mike’s article published on December 2, 2020: “Section 409A Meets 162(m) and Some Deferred Compensation Plans and Agreements May Need to be Amended by December 31,” followed by his additional postscript article published shortly thereafter.
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Featured image for “Short- and Long-Term Incentive Plan Targets and the Extraordinary Circumstances Facing Some Companies”
November 06, 2020

Short- and Long-Term Incentive Plan Targets and the Extraordinary Circumstances Facing Some Companies

Mike Melbinger

Companies have changed and continue to change both short- and long-term incentive plan targets in response to a global pandemic and social & political unrest.
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Featured image for “Human Capital Disclosure Rules Revised by the SEC”
September 02, 2020

Human Capital Disclosure Rules Revised by the SEC

Mike Melbinger

On August 26, the Securities and Exchange Commission (SEC) announced changes to Regulation S-K as part of its human capital disclosure requirements for companies’ non-financial reporting. “Many of the amendments,” stated the SEC media release issued last week announcing the adoption of the new guidelines, “reflect the Commission’s long-standing commitment to a principles-based, registrant-specific approach to disclosure. These disclosure requirements, while prescriptive in some respects, are rooted in materiality and are designed to facilitate an understanding of each registrant’s business, financial condition, and prospects. The rules are designed for this information to be presented on a basis consistent with the lens that management and the board of directors use to manage and assess the registrant’s performance.
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Featured image for “Human Capital Management and Corporate Accountability”
August 21, 2020

Human Capital Management and Corporate Accountability

Mike Melbinger

Is your organization prepared to be accountable to stakeholders (and the marketplace) for its human capital management policies and practices? If your company is still looking at human capital as a cost and not an asset, brace yourself for a dramatic perspective shift. As Michael S. Melbinger, attorney and author of the Executive Compensation Blog, has observed, “the COVID-19 pandemic has pushed human capital issues to the fore like never before.”
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Featured image for “ESG Principles as a Cornerstone of Our New Normal”
August 18, 2020

ESG Principles as a Cornerstone of Our New Normal

Mike Melbinger

Last week, the law offices of Winston & Strawn announced the launch of its Environmental, Social, and Governance (ESG) Advisory Team. Co-chaired by Houston-based partners Mike Blankenship and Eric Johnson, the ten-member advisory team includes Mike Melbinger, a specialist in executive compensation and employee benefit programs and a frequently published subject matter expert here on Deferred Compensation News.
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Featured image for “Incentive Compensation Plan Changes: How Companies Are Handling the Impact of COVID-19 on Performance Targets and Metrics”
August 11, 2020

Incentive Compensation Plan Changes: How Companies Are Handling the Impact of COVID-19 on Performance Targets and Metrics

Mike Melbinger

Would you be interested to see how organizations are adapting their incentive compensation performance metrics in the face of a global pandemic? The attorneys at Winston & Strawn have compiled an extensive chart showing changes organizations are making, including the rationale behind their decisions.
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