Current Pay Governance Viewpoints

  • ISS Releases Additional Guidance on its 2018 Voting Policy Changes

    By Jon Weinstein and Linda Pappas

    Last month, Institutional Shareholder Services (ISS) released its 2018 voting policy updates for companies that have shareholder meetings on or after February 1, 2018. More recently, ISS revised its “Pay-for-Performance Mechanics” white paper, providing additional details on its 2018 policy changes, and updated its Frequently Asked Questions documents for both U.S. Compensation Policies and U.S. Compensation Plans. As many companies prepare for the upcoming proxy season, we are providing insight and additional guidance in navigating the latest ISS policy developments. Read More

  • Tax Cuts and Jobs Act Become Law

    By John R. Ellerman and Bentham W. Stradley

    On Friday, December 22, 2017, President Trump signed into law the most comprehensive overhaul of the U.S. tax code since 1986. The purpose of this Pay Governance Viewpoint is to provide an overview of the law’s key provisions that affect corporate executive compensation programs. In the coming weeks, Pay Governance will write an in-depth series of tax law Viewpoints concerning executive compensation. Read More

  • In Certain Jurisdictions, Companies May Be Prohibited from Requesting or Providing an Employee’s Salary History

    By John R. Ellerman

    New York City is the latest legal jurisdiction to prohibit companies from inquiring about a prospective employee’s compensation history during the recruiting process, joining 2 other cities (San Francisco and Philadelphia), 4 states (California, Delaware, Massachusetts, and Oregon), and 1 other jurisdiction (the Commonwealth of Puerto Rico) in implementing such legislation. Read More

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