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Proposed Regulation › Securities and Exchange Commission (SEC) › Compensation & Benefits

Skadden, Arps, Slate, Meagher & Flom LLP

IRS Announces Proposed 162(m) Regulations Defining the Scope of Expanded Covered Employees

Skadden, Arps, Slate, Meagher & Flom LLP on

On January 16, 2025, the IRS and the Department of the Treasury published proposed regulations relating to Section 162(m) of the Internal Revenue Code. The proposed regulations provide guidance on, and implement, the...more

Troutman Pepper Locke

Holiday Stocking Stuffer: IRS Issues Proposed Regulations Under Code Section 162(m)

Troutman Pepper Locke on

On December 16, 2019, the Treasury Department released proposed regulations (the “Proposed Regulations”) to address the amendments made to Code Section 162(m) by the Tax Cuts and Jobs Act (the “Amendment”). As background,...more

Katten Muchin Rosenman LLP

SEC Staff Releases Analysis Related to Pay Ratio Disclosure Rules

Katten Muchin Rosenman LLP on

On June 4, the staff of the Securities and Exchange Commission (Staff) released analysis related to its proposed rules for pay ratio disclosure, which analysis evaluates the potential effects of excluding different...more

Orrick - Finance 20/20

SEC Provides Additional Analysis Related to Proposed Pay Ratio Disclosure Rules

Orrick - Finance 20/20 on

On June 4, the Securities and Exchange Commission provided additional analysis related to its proposed rules for pay ratio disclosure. The staff believes that the analysis will be informative for evaluating the potential...more

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