Tax Cuts and Jobs Act, Corporate Taxes, Disclosure Requirements

Executive Use of Corporate Aircraft: Navigating Tax, SEC Disclosure and Other Key Considerations

Proskauer - Employee Benefits & Executive... on 5/29/2025

Companies are increasingly allowing their chief executive officers and, in certain circumstances, other executives to use corporate jets (which may be chartered flights or fractionally or fully owned aircraft) for personal...more

Revising 162(m) Disclosures in Proxy Statements

Stinson - Corporate & Securities Law Blog on 1/10/2019

The Section 162(m) deduction limit for performance-based compensation was repealed by the Tax Cut and Jobs Act, effective for taxable years beginning after December 31, 2017, subject to transition relief. ...more

Corp Fin Director Discusses Policy, Outreach and Future Areas of Focus

WilmerHale on 2/13/2018

Earlier this month, SEC Division of Corporation Finance Director William Hinman delivered the keynote address at the Practising Law Institute’s Seventeenth Annual Institute on Securities Regulation in Europe. Director Hinman...more

A Gift From SEC Staff: Guidance on Tax Act's Form 10-K Accounting Implications

Jones Day on 1/8/2018

The Situation: SEC Staff has provided guidance regarding accounting and disclosure issues arising from the Tax Cut and Jobs Act. The Result: The guidance addresses situations in which ASC Topic 740 accounting cannot be...more

SEC Releases Guidance on Near-Term Disclosure Regarding Effects of New Tax Law

Herbert Smith Freehills Kramer on 1/2/2018

The tax reform signed into law by President Trump on Dec. 22 (the Tax Act) presents public companies with several accounting and disclosure challenges. Although companies are still evaluating how they will be affected by the...more

New Tax Act Disclosures, Explanations and Examples

Stinson - Corporate & Securities Law Blog on 1/2/2018

Disclosures regarding the new tax act, often referred to as the Tax Cuts and Jobs Act or TCJA, continue to be prominent in SEC filings. Set forth blow is an explanation of the often obscure GAAP accounting driving many of the...more