Dodd-Frank Public Companies and Securities
FASB to Revise Accounting for Tax Act
Public Companies and Securities FASB received unsolicited input from banks and insurance companies and related trade groups on the accounting for what is referred to as the Tax Cuts and Jobs Act. Based on the input, FASB has tentatively decided to revise GAAP on a fast-track basis. The proposed new standard will have a comment period of only 15 […] 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Companies and Securities Many know that the Section 162(m) deduction limit for performance-based compensation has been repealed by the recent tax legislation together with implementation of other changes,...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 →