New proposed regulations under Section 162(m) of the Internal Revenue Code would further limit deductibility of executive compensation paid by a publicly held corporation....more
Preliminary trends are emerging from the pay ratio disclosures filed by U.S. public companies in 2018.
Few companies use statistical sampling to identify their median employees and, instead, companies rely on a...more
3/22/2018
/ CACM ,
CEOs ,
Cost-of-Living Adjustment (COLA) ,
Disclosure Requirements ,
Executive Compensation ,
Item 402 ,
Median Employee ,
Pay Ratio ,
Proxy Season ,
Publicly-Traded Companies ,
Regulation S-K ,
Securities and Exchange Commission (SEC)
It has been close to a decade since the New York Stock Exchange (NYSE) last updated its set of frequently asked questions (FAQs) regarding equity compensation plans. On August 18, 2016, the NYSE released updated FAQs and,...more
9/20/2016
/ Accounting Standards ,
Equity Compensation ,
FASB ,
NYSE ,
Publicly-Traded Companies ,
Shareholder Approval ,
Shareholders ,
Stock-Based Compensation ,
Stocks ,
Tax Liability ,
Tax Rates ,
Withholding Requirements ,
Withholding Tax
The Securities and Exchange Commission (SEC) has adopted final rules under the Dodd-Frank Wall Street and Consumer Protection Act (the Dodd-Frank Act) to require U.S. public companies to disclose the ratio of the annual total...more