Energy Insights

The Line Between Ownership and Compensation

Cheniere Energy’s recent challenges offer interesting lessons in understanding the differences between “ownership” and “compensation”.

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Cheniere Energy’s recent challenges offer interesting lessons in understanding the differences between “ownership” and “compensation”. Cheniere has faced notable public challenges to its executive compensation program, including the withdrawal of an incentive plan proposal to shareholders and failed Say on…

The End of Deferred Compensation?

Proposed Legislation Could Render the Tax Saving Effectiveness of Deferred Compensation Inert

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Our last post introduced some thoughts around proposed legislation by the Republican Chair of the House Ways and Means Committee that would effectively end tax deductibility of compensation under IRC Section 162(m). I’d like to explore the other aspect of…

Stock Options—Too early to administer last rites?

Companies are Gradually Doing Away with Stock Options in Favor Of Performance Shares

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In a recent Wall Street Journal article “Last Gasp for Stock Options?” the author takes a pretty grim view on the future of stock options. Is this really a bold new claim or is it old news? To be sure,…