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Executive compensation and employee benefits provisions of the Budget Reconciliation Bill

On July 3, 2025, Congress passed H.R. 1, “An Act to Provide for Reconciliation Pursuant to Title II of H. Con. Res. 14” (the “Act”), which was signed into law on July 4, 2025. The Act sets out a wide range of changes to U.S....more

CEO Pay Ratio—Three-Year Refresher

It has been three proxy seasons since the CEO pay ratio became the mandatory disclosure for most U.S. public companies. The CEO pay ratio rules allow a registrant to use the same median employee for comparison purposes for up...more

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