ALI ABA: Executive Compensation – Strategy, Design & Implementation
June 14-15, 2012
New York, NY & Webcast
SH&P Speaker: Steven Hall
Executive pay practices are still in the eye of the storm, with institutional investors, Congress, and regulators struggling to address public concerns and criticisms. Evolving “best practices,” legislated “say on pay,” and other Dodd-Frank requirements that have spawned a series of new SEC and stock exchange listing requirements are affecting how compensation committees are approaching pay practices. Adding to the complexity, Section 409A issues still abound, hindering implementation of desirable changes in some cases. At the same time, mergers and acquisitions, especially in the technology sector, once again are on the rise, with action dictated by increased disclosure and by corporate governance principles.
This annual advanced course of study, comprising 13 hours of instruction, deals with key issues of executive and director compensation, including an update of the rules that govern the principal areas and an examination of what’s new under those rules, resulting in new planning opportunities and constraints. With so many changes, in-house counsel and their advisors need to get up to date now more than ever!
What You Will Learn
A diverse panel of past and current key government (SEC, Treasury, and IRS), business, and technical experts lead the discussions, examining various aspects of compensation issues from the legal, tax, accounting, and business perspectives and how they evolve over time to meet changing business needs. The faculty also considers the most recent legislative initiatives on executive compensation, the focus on increasing tax revenue and the glare that executive compensation packages have found themselves under, and what the future holds.
– New Developments and Current Trends in Executive and Director Compensation
– Discussion of the Latest Section 409A and Section 162(m) Problems and Solutions
– Financial Statement and Tax Return Disclosures, Tax Reporting Positions, and the IRS Audits They May Provoke
– Analysis of the 2011/2012 “Say on Pay” Votes and Changes to ISS Voting Policies
– New SEC Rulemaking Initiatives under Dodd-Frank
– An Inside Look at Delaware Law and Court of Chancery Decisions
Who Should Attend
The course is of interest to both in-house and outside legal counsel, executive compensation advisors, human resource professionals, experienced practitioners seeking to keep current with the rapid changes in executive compensation, and practitioners with some experience seeking an understanding of the key concepts that must be mastered to practice in the area.