Law Commons^™

The Post-Tarp Movement To Regulate Banker Pay, Eric D. Chason

Eric D. Chason

No abstract provided.

Executive Compensation And Tax Neutrality: Taxing The Investment Component Of Deferred Compensation, Eric D. Chason

Eric D. Chason

No abstract provided.

Deferred Compensation Reform: Taxing The Fruit Of The Tree In Its Proper Season, Eric D. Chason

Eric D. Chason

Executive pensions (or deferred compensation) grabbed headlines after Enron's collapse and fresh concerns over ever-increasing executive pay. They also grabbed the attention of Congress, which reformed executive pensions legislatively in 2004 with § 409A of the Internal Revenue Code. Section 409A merely tightens and clarifies the doctrines that had already governed executive pensions, leaving the basic economics of executive pensions unchanged. Executives can still defer taxation on current compensation until actual payment is made in the future. Deferral still comes at the same price to the employer, namely the deferral of its deduction for the compensation expense. Thus, the timing …

Corporate Governance And Executive Compensation: Evidence From Japan, Curtis J. Milhaupt, Robert J. Jackson Jr.

Curtis J. Milhaupt

No abstract provided.

El Traje Nuevo Del Emperador, Diego G. Pardow, Rodrigo Vallejo

Diego G. Pardow

This note is a public policy analysis on the duty of state-owned corporations to disclose their executive compensation plans.

Offshore Accounts, Corporate Income Shifting, And Executive Compensation, Leslie Book

Leslie Book

In this essay, Professor Book introduces articles that arose out of the Villanova Law Review Norman J. Shachoy Symposium hosted at Villanova Law School on September 23, 2011. The symposium brought together some of the nation’s leading academics, practitioners, and journalists to discuss issues relating to the taxation of offshore individual offshore accounts and offshore operations of multinational corporations (MNCs), and the role of the tax laws in regulating executive compensation. As I discuss in this introductory essay, the articles at some level implicate essential questions of fairness, including questions of both vertical and horizontal equity. The image of millionaires …

Examining Timely Disclosure Of Material Information To Shareholders And The Privacy Concerns Of Executive Officers, Ufuoma Barbara Akpotaire

Ufuoma Barbara Akpotaire

On January 20, 1993, Michael Walsh, the former Chairman and CEO of Tenneco revealed to the public that he had brain cancer. This type of disclosure of health issues are arguable serious enough to affect Wall Street. Other company officials have previously made similar disclosures such as Hugh Martin, CEO of Pacific Biosciences who in October 2010 disclosed to his employees that he had cancer of the Blood (multiple myeloma), and Harry J. Pearce, the Vice President of General Motors, who disclosed in 2001 that he had leukemia.

The above public disclosures are however more the exceptions than the rule. …

Shattering The Equal Pay Act's Glass Ceiling, Deborah Thompson Eisenberg

Deborah Thompson Eisenberg

This Article provides the first empirical and rhetorical analysis of all reported Equal Pay Act (EPA) federal appellate cases since the Act’s passage. This analysis shows that as women climb the occupational ladder, the manner in which many federal courts interpret the EPA imposes a wage glass ceiling, shutting out women in non-standardized jobs from its protection. This barrier is particularly troubling in light of data that shows that the gender wage gap increases for women as they achieve higher levels of professional status. The Article begins by examining data regarding the greater pay gap for women in upper-level jobs. …