Dodd-Frank Executive Compensation
Advocacy Group Requests SEC to Investigate Irregularities in Pay Ratios
Executive Compensation, Public Companies and Securities An advocacy group, Public Citizen, has requested the SEC to investigate irregularities and inconsistencies in pay ratios reported by public companies. According to the group’s press release: The letter documents a number of irregularities and inconsistencies in the reported data, highlighting dramatically different reported figures from similar companies in the same industries – companies that... Read more →
Fintech Company Subject to SEC Enforcement Action for Exceeding Rule 701 Option Grant Limit
Employment, Executive Compensation, Litigation, Public Companies and Securities Subject to its limits, Rule 701 permits non-reporting companies to grant employees equity without registration under the Securities Act of 1933. One component of Rule 701... Read more →
Initial Tax Disclosures Regarding 162(m) in Proxy Statements
Employment, Executive Compensation, Public Companies and Securities Many know that the Section 162(m) deduction limit for performance-based compensation has been repealed by the recent tax legislation together with implementation of other changes,... Read more →
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... Read more →