Dodd-Frank Executive Compensation
New Tax Act Disclosures, Explanations and Examples
Employment, Executive Compensation, Public Companies and Securities 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 disclosures, followed by a compendium of recent disclosures. Current disclosures included in the compendium […] Read more →
Pay Ratio Disclosure Checklist
Executive Compensation, Public Companies and Securities Calculating pay ratios for public companies can be a difficult and time-consuming project. While recent interpretative guidance from the Commission has provided additional... Read more →
ISS Updates FAQs for 2018 Proxy Season
Employment, Executive Compensation, Public Companies and Securities ISS has published updates of the following documents: U.S. Equity Compensation Plans – Frequently Asked Questions U.S. Compensation Policies – Frequently Asked Questions... Read more →
Director Discretionary Compensation Awards Tested by Entire Fairness Standard According to Delaware Supreme Court
Employment, Executive Compensation, Litigation, Public Companies and Securities In a recent decision by the Delaware Supreme Court in In re Investors Bancorp Stockholders Litigation, the court found that director equity grants based on director discretion are... Read more →