Dodd-Frank Executive Compensation
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 requires certain disclosure materials to be delivered to employees if the aggregate sales price or amount of securities sold during any consecutive 12-month period exceeds $5 million. 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Companies and Securities Many know that the Section 162(m) deduction limit for performance-based compensation has been repealed by the recent tax legislation together with implementation of other changes,...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 →
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 →