The Dodd-Frank Wall Street Reform and Consumer Protection Act, which was enacted in 2010 in response to the 2008 financial crisis, added protections for whistleblower activity to the Securities Exchange Act of 1934 (“Exchange...more
1/16/2025
/ Compliance ,
Confidential Information ,
Corporate Governance ,
Corporate Misconduct ,
Dodd-Frank ,
Employment Policies ,
Enforcement Actions ,
Publicly-Traded Companies ,
Securities and Exchange Commission (SEC) ,
Securities Exchange Act ,
Securities Exchange Act of 1934 ,
Securities Regulation ,
Whistleblowers
This article is the seventh and final in our series on equity-based compensation. It will provide an overview of special considerations for publicly-traded companies when granting equity awards, including the impact of proxy...more
12/19/2024
/ Clawbacks ,
Compensation ,
Compliance ,
Derivatives ,
Dividends ,
Glass Lewis ,
Incentives ,
Insider Trading ,
Institutional Shareholder Services (ISS) ,
Investors ,
Publicly-Traded Companies ,
Registration Requirement ,
Securities and Exchange Commission (SEC) ,
Securities Exchange Act of 1934 ,
Stocks ,
Transparency ,
Vesting
The “Bottom Line” -
Learn the new rules for who is a “covered employee” and keep track of these individuals because “once a covered employee, always a covered employee”
Evaluate compensation arrangements and contracts...more
1/8/2018
/ Compensation & Benefits ,
Corporate Taxes ,
Covered Employees ,
Employee Benefits ,
Executive Compensation ,
Grandfathered Status ,
Income Taxes ,
Publicly-Traded Companies ,
Section 162(m) ,
Securities and Exchange Commission (SEC) ,
Securities Exchange Act ,
Tax Deductions ,
Tax Rates ,
Tax Reform
On September 21, 2017, the U.S. Securities and Exchange Commission (SEC) released several items that provide additional guidance on the CEO Pay Ratio Rule (the “Rule”):
(1) SEC interpretive guidance;
(2) Revised pay...more
9/26/2017
/ Disclosure Requirements ,
Enforcement Actions ,
Executive Compensation ,
Independent Contractors ,
Interpretive Opinions ,
Median Employee ,
New Guidance ,
Pay Ratio ,
Publicly-Traded Companies ,
Regulation S-K ,
Securities and Exchange Commission (SEC) ,
Statistical Sampling
The staff of the Securities and Exchange Commission’s Division of Corporation Finance (the staff) issued new compliance and disclosure interpretations (C&DIs) on October 18, 2016, providing guidance to companies preparing to...more
11/8/2016
/ C&DIs ,
CACM ,
Disclosure Requirements ,
Dodd-Frank ,
Executive Compensation ,
Furloughs ,
Independent Contractors ,
Median Employee ,
Pay Ratio ,
Publicly-Traded Companies ,
Regulation S-K ,
Securities and Exchange Commission (SEC)