Organization
Anthony Eppert
25 published works
Authors
Compensation Committee Corner
Should a Company Consider Stock-Price Forfeitures of Stock Options?
The purpose of this post is to consider whether implementation of a stock-price forfeiture within a stock option award agreement could be used to increase the life expectancy of the equity…
Compensation Committee Corner
Benefits of the Inducement Grant
The purpose of this post is to remind issuers that inducement grants do not require shareholder approval, so if they are used correctly, they can help to increase the life expectancy…
Compensation Committee Corner
500 Shareholder Limit Increased to 2,000?
This is just a short follow-up to the below post. Pursuant to the Senate version of the Jumpstart Our Business Startups Act (approved by the House of Representatives yesterday), the investor…
Compensation Committee Corner
Stock Options, RSUs and Navigating the 500 Shareholder Limit Rule
The purpose of this post is to describe how stock options and restricted stock units ("RSUs") are counted when analyzing the SEC registration mandate for privately-held issuers with 500 or more holders of…
Compensation Committee Corner
Dodd-Frank Clawbacks: Implement Prior to Final Rules?
According to the SEC's Dodd-Frank rule-making schedule, proposed rules addressing clawbacks will be issued within the January-July 2012 time frame, and final rules will be adopted within the July-December 2012 time…
Compensation Committee Corner
Negotiating Terms Within Executive Employment Agreements: The Board’s Perspective
The purpose of this Post is to address some of the common issues that members of a Boards of Directors should consider when negotiating employment agreements with named executive officers. Defining "Cause" Consider defining…
Compensation Committee Corner
Should Proxy Statements Affirmately Address Controversial Pay Practices?
We now have our first failed say-on-pay proposal for this proxy season. Discussed below, this failure raises the issue of whether companies should affirmatively disclose controversial pay practices or compensation issues within their proxy statements. Minimally,…
Compensation Committee Corner
Say-on-Pay Frequency: Issues to Consider
Issuers who hold their annual shareholders meeting after January 21, 2011, will have to implement say-on-pay as part of their proxy process. At this first annual meeting, shareholders must also…
Compensation Committee Corner
New Compensation and Corporate Governance Rules: Internal Pay Equity Disclosure (Post 4 of 8)
Addressing the Dodd-Frank Wall Street Reform and Consumer Protection Act of 2010 (the "Act"), I previously discussed clawbacks (Post 1 of 8), say-on-pay voting requirements and a new prohibition on…
Compensation Committee Corner
Accelerating Taxable Income into the 2010 Tax Year: Issues to Consider
It is expected that ordinary income tax rates, dividend income rates and long-term capital gains rates will increase effective January 1, 2011, due to expired tax cuts from the Bush administration. …