President-elect Donald Trump’s impending return to power on January 20, 2025, has created uncertainty and challenges for proxy advisory firms, such as ISS and Glass Lewis, which provide voting ...

Two recent court decisions bring into focus two seldom-asked questions about the reasonable compensation requirement under ERISA. When must an ERISA plan’s service provider compensation be reasonable?

An employer can take an income tax expense deduction for nonqualified deferred compensation only when it is includable in the employee’s income, regardless of whether the employer is on a cash or ...