New tax law changes as part of the fiscal cliff deal could have a negative impact on portfolio returns in 2013 and beyond, according to Fidelity Investments.

As part of an employers performance management process, it should also have a succession strategy for key roles in place, says Mary Herrmann, managing director of executive coaching at BPI Group, a global management and human resources consulting firm in Chicago.

The U.S. Department of Labor and Cleveland-based Sherwin-Williams Co. have agreed to an $80 million settlement in which those funds are to be distributed to current and past participants of its employee stock purchase and savings plan.