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Executive Compensation › Smaller Reporting Companies › Emerging Growth Companies

BCLP

Confirming SEC Filer Status for the Upcoming Year

BCLP on

In light of the recent market volatility, public companies should keep in mind the upcoming annual re-evaluation of their filer status, as a change may have ramifications for both the timing and content for the following...more

Husch Blackwell LLP

SEC Adopts Final Executive Compensation Clawback Rules: What This Means and How to Prepare

Husch Blackwell LLP on

On October 26, 2022, the Securities and Exchange Commission (SEC) adopted final rules that will require public companies to implement policies to recover, or claw back, erroneously awarded incentive-based compensation from...more

Smith Anderson

SEC Adopts Final Pay-Versus-Performance Disclosure Rules

Smith Anderson on

​​​​​​​On August 25, 2022, the Securities and Exchange Commission (SEC) adopted final rules implementing the "pay-versus-performance" disclosure requirement called for under Section 953(a) of the Dodd-Frank Wall Street Reform...more

Goodwin

Frequently Asked Questions: Pay Versus Performance Final Rules

Goodwin on

The SEC published final rules in late August 2022 that will require new pay versus performance disclosure in 2023 proxy statements, as described in our recent client alert. These rules will require companies that are not...more

Vinson & Elkins LLP

SEC Adopts Final “Pay Versus Performance” Rules

Vinson & Elkins LLP on

On August 25, 2022, the Securities and Exchange Commission (the “SEC”) announced that it adopted a final rule requiring companies to disclose information that is intended to reflect the relationship between compensation paid...more

Fenwick & West LLP

SEC Adopts Rules Regarding Pay Versus Performance

Fenwick & West LLP on

On August 25, 2022, the U.S. Securities and Exchange Commission adopted rules that require public companies to disclose the relationship between compensation “actually paid” to their executives and their financial...more

Goodwin

SEC Adopts Final Rules Requiring Pay Versus Performance Disclosure in 2023 Proxy Statements

Goodwin on

The U.S. Securities and Exchange Commission (SEC) has adopted final rules that will require significant new disclosures in proxy and information statements about the relationship between executive compensation actually paid...more

Latham & Watkins LLP

Key Compensation Items for the 2020 Proxy Season and Beyond

Latham & Watkins LLP on

Public companies should consider recent SEC and proxy advisory developments and other perennial executive compensation matters. This Client Alert offers a summary of the key executive compensation related reminders and...more

Womble Bond Dickinson

Time to Review Executive Compensation Arrangements in Light of IRS Guidance on Section 162(m)

Womble Bond Dickinson on

Last week, the Internal Revenue Service (the “IRS”) published limited initial guidance regarding key aspects of the changes brought about by the Tax Cuts and Jobs Act of 2017 (the “Act”) to Section 162(m) of the Internal...more

Orrick, Herrington & Sutcliffe LLP

Amendments to Smaller Reporting Company Definition

Orrick, Herrington & Sutcliffe LLP on

On June 28, 2018, the Securities and Exchange Commission ("SEC") adopted amendments to the definition of "smaller reporting company" to expand the number of public companies that are eligible to provide scaled disclosure and...more

Sullivan & Worcester

SEC expands "smaller reporting company" definition

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The SEC today approved amendments to the "smaller reporting company" definition to expand the number of companies that qualify for certain existing scaled disclosure accommodations. The new smaller reporting company...more

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