Neil M. Leff

Say on Pay - Early Lessons From the 2012 Proxy Season
Stuart N. Alperin,Neil M. Leff,Barbara R. Mirza,Regina Olshan,Erica F. Schohn,Joseph M. Yaffe, March 30, 2012
As we continue to monitor the start of proxy season, here are some key themes of the first weeks:

ISS Issues 2012 Policy Updates
Stuart N. Alperin,Brian V. Breheny,Marc S. Gerber,Neil M. Leff,Regina Olshan,Joseph M. Yaffe, December 1, 2011
Institutional Shareholder Services (ISS), an influential proxy advisory firm, annually updates the policies that underlie its voting recommendations to its institutional investor clients. On November 17, 2011, ISS issued its policy updates applicable to shareholder meetings occurring on or after...

Proposed 162(m) Regulations Raise Questions for Certain Pre-IPO Equity Grants
Stuart N. Alperin,Neil M. Leff,Regina Olshan,Joseph M. Yaffe, June 30, 2011
On June 23, 2011, the Internal Revenue Service issued proposed regulations that purport to clarify the application of certain existing regulations under Internal Revenue Code Section 162(m). As a general matter, Section 162(m) imposes a $1 million annual deduction limit on the compensation paid to...