As discussed in our December 16, 2010 blog article, the IRS issued final regulations in 2009 under Section 6039 of the Internal Revenue Code (the “Code”) that require Employers to annually furnish each employee who exercised incentive stock options
Executive Compensation Law Blog
For the Latest Updates on Law Affecting Executive Compensation
The Executive Compensation Law Blog, published by Sheppard, Mullin, Richter & Hampton LLP, focuses on legal issues related to executive and employee compensation. It covers topics such as incentive stock options (ISOs), employee stock purchase plans (ESPPs), tax reporting requirements, compliance with SEC regulations including clawback policies, and the implications of changes in tax law on executive compensation. The blog provides updates on regulatory deadlines, IRS forms, and best practices for employers in administering compensation plans. It also addresses corporate governance aspects related to executive pay and the impact of financial restatements on incentive compensation recovery.
Latest from Executive Compensation Law Blog - Page 4
At Long Last: SEC Proposes New Rules to Compel Disclosure of CEO Pay as Ratio to Median Employee Pay
On September 18, 2013, in accordance with Section 953(b) of the Dodd-Frank Wall Street Reform and Consumer Protection Act (the “Reform Act”), the Securities and Exchange Commission (the “SEC”) issued a press release and published proposed rules (Release Nos.
Changes in the Wind for Rule 10b5-1 Trading Plans?
On December 28, 2012, the Council of Institutional Investors (CII) submitted a letter to the Securities and Exchange Commission (SEC) requesting that the SEC implement rulemaking to impose new requirements with respect to Rule 10b5-1 trading plans.…
Reminder to Perform Annual ISO/ESPP Reporting in January 2013
As discussed in our December 16, 2010 blog article, the IRS issued final regulations in 2009 under Section 6039 of the Internal Revenue Code (the “Code”) that require Employers to annually furnish each employee who exercised incentive stock options (“ISOs”)…
Public Companies Should Immediately Review Their Peer Groups Used in Executive Compensation Decisions Based on ISS’s New Peer Group Selection Guidance and Notify ISS of Any Changes by December 21
Public companies should immediately review their peer group and Global Industry Classification Standard (“GICS”) codes, for purposes of executive compensation in light of the new Institutional Shareholder Services (“ISS”) guidance. If the peer group your company plans to use in…
Emerging Growth Company IPO Filings Initially Embrace JOBS Act’s Reduced Executive Compensation Disclosure Requirements
On April 5, 2012, the President signed into law the “Jumpstart Our Business Startups Act” (JOBS Act). The JOBS Act also allows small businesses to harness “crowdfunding,” expands “mini-public offerings,” and streamlines the process for going public for…
SEC Adopts New Rules Calling For Greater Independence Standards For Compensation Committees And Their Advisers
In accordance with the Dodd-Frank Wall Street Reform and Consumer Protection Act (the “Reform Act”) for adopting regulations required by section 952 of the Reform Act, the Securities and Exchange Commission (the “SEC”) on June 20, 2012 issued a press…
Spotlight on Pay For Performance Intensifies as ISS Releases New Evaluation Methodology for 2012 Proxy Season
The arrival of a new year means that another proxy season is not that far off. A highlight of the 2011 proxy season was that it marked the first year in which shareholder advisory votes on executive compensation (“Say on…
Reminder to Prepare for Annual ISO/ESPP Reporting in January 2012
Summary
As discussed in our December 16, 2010 blog article, the IRS issued final regulations in 2009 under Section 6039 of the Internal Revenue Code (the “Code”) that require Employers to annually furnish each employee who exercised incentive stock…
New Internal Revenue Code Section 162(m) Proposed Regulations Take Surprising Position on Restricted Stock Unit Grants
In accordance with its 2010-2011 Priority Guidance Plan, the Internal Revenue Service published in the June 24, 2011 Federal Register proposed regulations (the “Proposed Regulations”) covering certain aspects of Internal Revenue Code Section 162(m).…