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A new survey of 172 multinational companies released by Deloitte and the National Association of Stock Plan Professionals (NASPP) shows that nearly 84% of companies now grant restricted stock and/or restricted stock unit awards to non-U.S.

In a May 8 decision, the 11th Circuit Court of Appeals dismissed the claim by lead plaintiff Dennis Smith that the trustee of Delta's ESOP should have sold company stock because the trustee should ha

In return for wage and other concession, pilots at Delta will get stock options worth as much as 19% of the carrier, plus a non-voting seat on the board. Delta joins Southwest in offering options to all its pilots.

The pilots at Delta Airlines have become the latest union group to ask for stock in return for concessions the company wants the pilots to accept.

LIMRA, which provides research support for the insurance and financial services industry, recently released a report concluding that "For years resear

The Department of Defense has issued proposed regulations on reimbursement for ESOP defense contractors that could discourage ESOP formation in this industry.

The U.S. Department of Labor released data on retirement plans with 100 or more participants that shows ESOPs generally provided a greater aggregate rate of return than 401(k) plans.

The U.S. Department of Labor held hearings on its proposed fiduciary regulations, which, among other things, would define ESOP appraisers as fiduciaries.

The Department of Labor (DOL) has issued the first of what will be periodic Field Assistance Bulletin (FAB) on the operation of qualified plans. The advisories are meant to give DOL field officials guidance on how to respond to various plan operational issues.

In Interpretive Bulletin 2016-1 (PDF), the Department of Labor issued new guidance for fiduciaries of retirement plans that have company stock as one of their investments.