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Katrine Berger

Katrine Berger

Associate

Katrine Berger is an associate in the Tax Department and a member of the Employee Benefits & Executive Compensation Group. Katrine has extensive experience with executive compensation, equity compensation and tax-qualified plans, as well as compliance with Internal Revenue Code Sections 162(m), 280G and 409A. Before joining Proskauer, she worked in Ernst & Young’s People Advisory Services, Reward group, focusing on executive compensation and global equity matters arising in financial services organizations.

Following law school, Katrine served as a judicial law clerk for Justice Nancy M. Saitta of the Supreme Court of Nevada.

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Comparison of the Executive Compensation Provisions in the Tax Cuts and Jobs Act

On December 2, 2017, the Senate approved its version of the Tax Cuts and Jobs Act, which contains proposals modifying certain executive compensation provisions of the Internal Revenue Code. The Senate’s approval of the executive compensation provisions follows substantively the same provisions proposed by the Senate Finance Committee’s bill, and the House of Representatives’ version … Continue Reading

SEC Adopts Additional Guidance on CEO Pay Ratio Rule

On September 21, 2017, the Securities and Exchange Commission (the “SEC”) adopted interpretive guidance regarding Item 402(u) of Regulation S-K, which governs pay ratio disclosure. The interpretive guidance is intended to provide assistance to companies choosing to use statistical sampling in determining their median employee. In the interpretive guidance, the SEC indicated that it would … Continue Reading

Looking Ahead to the 2018 Proxy Season: Preparing for CEO Pay Ratio Rules Disclosure Requirements

As part of the Dodd-Frank Wall Street Reform and Consumer Protection Act enacted in July 2010, Congress directed the Securities and Exchange Commission (SEC) to adopt pay ratio disclosure requiring public companies to disclose the ratio between the annual total compensation of the median employee and the company’s principal executive officer (PEO), generally the company’s … Continue Reading
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