Wachtell Lipton's "Compensation Season 2020" identifies several compensation-related developments and trends that companies must or may slate for consideration this year, including the expansion of the IRC §162(m) deductibility limitation (see our report last week on this topic), ISS's new "excessive" non-employee director pay policy (discussed below), the new hedging disclosure (see our recent report), and consideration of incentive plan ESG metrics (see our reports here: "Executive Compensation Metrics: Diversity & Inclusion" and "Sustainability-Linked Executive Compensation). Deferred compensation risks and employee non-compete considerations are also addressed.
Access additional information & resources on our Compensation Committees and Executive Pay pages. This post first appeared in the weekly Society Alert!