Organization
Anthony Eppert
25 published works
Compensation Committee Corner
New Compensation and Corporate Governance Rules (Post 3 of 8)
Over the last week I discussed clawbacks (Post 1 of 8), say-on-pay voting requirements and a new prohibition on certain votes from brokers (Post 2 of 8) under the Dodd-Frank…
Compensation Committee Corner
New Compensation and Corporate Governance Rules (Post 2 of 8)
A few days ago I discussed clawbacks (Post 1 of 8) under the Dodd-Frank Wall Street Reform and Consumer Protection Act of 2010 (the "Act"), signed into law by President Obama on…
Compensation Committee Corner
New Compensation and Corporate Governance Rules (Post 1 of 8)
The legislation I have been following (Prior Post 1, Prior Post 2) is no longer a bill sitting on the steps of Capitol Hill. On July 21, 2010, President Obama signed…
Compensation Committee Corner
Compensation and Corporate Governance Bill Passes the Senate
It looks like Senator Dodd's bill entitled "Restoring American Financial Stability Act of 2010" (PDF, pages 1056-1090) finally got its legs in that it was approved by the Senate on May…
Compensation Committee Corner
Avoiding “Sloppy” Equity Grant Practices
Over the years I have seen a number of poor practices and procedures associated with granting equity to key employees of a public company. The purpose of this Post is to…
Compensation Committee Corner
Consider Using Net Exercised Stock Options and/or Stock-Settled SARs
I spent a fair amount of time this proxy season advising public companies on nuances associated with net-exercised stock options and/or stock-settled stock appreciation rights ("SARs"). The purpose of this…
Compensation Committee Corner
Legislative Themes Addressing Executive Compensation Remain Predominantly the Same
Yesterday Senator Dodd (Chairman of the Senate Banking Committee) introduced the "Restoring American Financial Stability Act of 2010" (PDF), yet another piece of legislation to address perceived abuses in executive…
Compensation Committee Corner
Designing Compensation Clawback Policies: A Few Issues to Consider
The purpose of this Post is to highlight issues that compensation committee members should consider when designing an effective "clawback policy" for compensation paid to certain executive officers. Background A…
Compensation Committee Corner
Mitigating Factors Could Negate Risk Assessment Disclosure
New SEC rules require narrative disclosure of compensation policies and practices that are "reasonably likely" to have a "material adverse effect" on the company. The purpose of this Post is…
Compensation Committee Corner
Should Shareholders Re-approve Performance Goals at the Upcoming Annual Meeting?
As publicly held companies prepare for their annual meetings, consideration should be given to whether or not performance goals within certain incentive compensation arrangements should be re-approved by their shareholders. This…