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Are responses to failed say-on-pay votes consequential?

Are you ever surprised that more companies don’t fail their say-on-pay votes? Say on pay was adopted by the SEC under a Dodd-Frank mandate signed into law against the backdrop of the 2008 financial crisis. The mandate was...more

In new GAO report, some distressing news about SEC’s conflict minerals rules and violence in DRC

“Conflict Minerals—Peace and Security in Democratic Republic of the Congo Have Not Improved with SEC Disclosure Rule.” That is the title of the final required report of the U.S. Government Accountability Office, the last of...more

SEC increases fee rates for fiscal 2025, which begins October 1, 2024

Yesterday, the SEC announced a fee increase for issuers registering their securities. In fiscal 2025, the fee rates for registration of securities and certain other transactions will be $153.10 per million dollars, up 3.7%...more

Do companies adopt clawback policies exceeding minimum SEC requirements?

In 2022, after seven years of marinating on the SEC’s long-term agenda, the SEC adopted rules to implement Section 954 of Dodd-Frank, the clawback provision. The rules directed the national securities exchanges to establish...more

SEC increases fee rates for fiscal 2024, which begins October 1, 2023

Today, the SEC announced a pretty steep fee increase for issuers registering their securities. In fiscal 2024, the fee rates for registration of securities and certain other transactions will be $147.60 per million dollars,...more

SEC posts NYSE and Nasdaq proposals for clawback listing standards

It was just November last year when the SEC finally adopted rules to implement Section 954 of Dodd-Frank, the clawback provision. (Remember that Dodd-Frank dates to 2010 and the clawback rules were initially proposed by the...more

SEC adopts final rules on compensation clawbacks in the event of financial restatements—“Big R” and “little r” [UPDATED]

[This post revises and updates my earlier post primarily to reflect in greater detail the contents of the adopting release. For a discussion of the comments and criticisms of the SEC Commissioners at the open meeting at which...more

SEC adopts final rules on compensation clawbacks in the event of financial restatements—“big R” and “little r”

You might remember back to 2015 when the SEC initially proposed rules to implement Section 954 of Dodd-Frank, the clawback provision. The SEC did not then consider adoption of the proposal in the ordinary course, instead...more

SEC adopts final pay-versus-performance disclosure rule [updated]

[This post revises and updates my earlier post primarily to reflect in greater detail the contents of the proposing release.] - Last week, without an open meeting, the SEC finally adopted a new rule that will require...more

SEC adopts final pay-versus-performance disclosure rule

It’s been 12 years since Dodd-Frank mandated, in Section 953(a), so-called pay-versus-performance disclosure, and amazingly, no rules had been adopted to implement that mandate…until yesterday, when adoption of the final rule...more

Is it Groundhog Day? SEC reopens comment period for clawback proposal

Yesterday, the SEC announced that it is reopening the comment period for its 2015 proposal for listing standards for recovery of erroneously awarded compensation. Wait—didn’t they just do that? Yes, in October 2021. (See...more

What does it mean to impede a whistleblower’s ability to communicate with the SEC?

Most likely, what comes to mind when you think about companies’ impeding the ability of a whistleblower to communicate with the SEC are allegations of overly ambitious confidentiality provisions in employment agreements or...more

SEC reopens comment period for 2015 pay-versus-performance proposal

It’s been almost 12 years since Dodd-Frank mandated, in Section 953(a), so-called pay-versus-performance disclosure, but amazingly, no rules have yet been adopted to implement that mandate. Even more amazing, the SEC is still...more

SEC offers another packed agenda for Fall 2021

The SEC’s new Fall reg-flex agenda is posted and, no surprise, it’s packed. Here is the short-term agenda and here is the long-term version. And just as with the spring agenda, Commissioners Hester Peirce and Elad Roisman...more

Blog: SEC revisits 2015 Dodd-Frank clawback proposal—opens public comment period

It’s time to dig back into your mental archives for 2015. That’s when the SEC, by a vote of three to two, initially proposed rules to implement Section 954 of Dodd-Frank, the clawback provision. But the proposal was...more

Blog: SEC decreases fee rates for fiscal 2022, which begins October 1, 2021

Yesterday, the SEC announced that it was reducing the fees it charges issuers to register their securities. In fiscal 2022, the fee rates for registration of securities and certain other transactions will be $92.70 per...more

Blog: Lots to see on the SEC’s Spring 2021 Reg Flex Agenda

Late Friday, the SEC announced that its Spring 2021 Regulatory Flexibility Agenda—both short-term and long-term—has now been posted. And it’s a doozy. According to SEC Chair Gary Gensler, to meet the SEC’s “mission of...more

Blog: SEC adopts final resource extraction disclosure rules

At an open meeting yesterday, the SEC adopted, by the usual three to two, final Rule 13q-1 and an amendment to Form SD to implement Section 1504 of Dodd-Frank, which relates to disclosure of payments by resource extraction...more

Blog: SEC amends rules for whistleblower program

On Wednesday, the SEC voted (by a vote of three to two) to adopt amendments to the rules related to its whistleblower program. The program provides for awards in an amount between 10% and 30% of the monetary sanctions...more

Blog: SEC decreases fee rates for fiscal 2021, which begins October 1, 2020

Yesterday, the SEC announced that it was reducing the fees it charges issuers to register their securities. In fiscal 2021, the fee rates for registration of securities and certain other transactions will be $109.10 per...more

Blog: What’s on the SEC’s new fall 2019 agenda?

SEC Chair Jay Clayton has streamlined the Regulatory Flexibility Act Agenda to limit it to the rulemakings that the SEC actually expects to take up in the subsequent period. Clayton has previously said that the short-term...more

Blog: How are companies approaching the new requirement for hedging policy disclosure?

At the end of 2018, the SEC dredged up its 2015 rule proposal regarding hedging disclosure (required by Dodd-Frank) and voted to adopt final rule amendments. The amendments mandate disclosure about the ability of a company’s...more

Blog: GAO issues annual report on conflict minerals filings

Under Dodd-Frank, the GAO is required to assess annually the effectiveness of the SEC’s conflict minerals rules in promoting peace and security and to report on the rate of sexual violence in the DRC and adjoining countries....more

Blog: SEC increases fee rates for fiscal 2020, which begins October 1, 2019

On August 23, the SEC announced that it was raising the fees it charges issuers to register their securities. In fiscal 2020, the fee rates for registration of securities and certain other transactions will be $129.80 per...more

Blog: What’s on the SEC’s new RegFlex Agenda?

SEC Chair Jay Clayton has repeatedly made a point of his intent to take the Regulatory Flexibility Act Agenda “seriously,” streamlining it to show what the SEC actually expected to take up in the subsequent period. (See this...more

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