October 17, 2018 Thoughtful Pay Alerts
GICS Code Changes Will Affect Many Technology Companies
Download a pdf of this article » This Thoughtful Pay Alert has been revised to reflect the Frequently-Asked Questions and Answers on the GICS Code 5020 Implementation published by Institutional Shareholder Services, Inc. on September 20, 2018. Changes to the Global Industry Classification Standard (“GICS”) structure announced late last year to better reflect modern communication activities...Read MoreOctober 5, 2018 Thoughtful Pay Alerts
New California Law Promotes Gender Parity on Corporate Boards of Directors
Download a pdf of this article » On September 30, 2018, Governor Jerry Brown signed into law Senate Bill 826, which requires publicly-held corporations with their principal executive offices located in the State of California to have a specified minimum number of female members on their Board of Directors. The new law goes into effect on January 1, 2019 and requires each affected corporation...Read MoreSeptember 26, 2018 Thoughtful Pay Alerts
IRS Issues Initial Guidance on Section 162(m) Revisions
Download a pdf of this article » On August 21, 2018, the Department of the Treasury and the Internal Revenue Service issued Notice 2018-68 Initial Guidance, their initial guidance on the changes made to the $1 million deduction limit of Section 162(m) of the Internal Revenue Code by the Tax Cuts and Jobs Act of 2017 (the “Tax Act”). This guidance clarifies the scope of the changes made by the...Read MoreSeptember 6, 2018 Thoughtful Pay Alerts
Stock Plan Proposals at the Tech 150
Download a pdf of this article » This Thoughtful Pay Alert summarizes our review of the employee stock plan proposals filed with the Securities and Exchange Commission among 150 representative publicly-traded technology companies over the past year, approximately 60% of which are headquartered in the San Francisco Bay Area (the “Tech 150”). Prevalence of Employee Stock Plan Proposals Declined...Read MoreAugust 2, 2018 Thoughtful Pay Alerts