With the end of April 2011, it has been one-hundred days since shareholders were able to render advisory votes on the executive compensation provided at their publicly-held companies in accordance with rules adopted by the Securities and Exchange Commission (“SEC”)
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 5
SEC Proposes New Rules Calling For Greater Independence Standards for Compensation Committees and Their Advisors
In accordance with the Dodd-Frank Wall Street Reform and Consumer Protection Act (the “Reform Act”) and its own timetable for proposing regulations required by section 952 of the Reform Act, the Securities and Exchange Commission (the “SEC”) on March 30,…
The Latest Results and Trends after Second Month of Say-on-Pay Voting
It has now been two months since shareholders were able to render advisory votes on the executive compensation provided at their publicly-held companies in accordance with rules adopted by the Securities and Exchange Commission (“SEC”) in January 2011 (“Say-On-Pay”). These rules…
Say-On-Pay Blogs and Up-to-Date Voting Results
Please read our latest update on Say-on-Pay and frequency voting results, which includes summary results and detailed company-by-company results. The results are sorted by the company’s SEC filer status and by the date on which the annual shareholder meeting…
Trends Developing after First Month of Say-on-Pay Votes
It has now been one month since shareholders were able to render advisory votes on the executive compensation provided at their publicly-held companies in accordance with rules adopted by the Securities and Exchange Commission (“SEC”) in January 2011 (“Say-On-Pay”). These rules…
A Rising Tide for Annual Say-on-Pay Votes
As we recently reported in our January 28, 2011 blog “Some Interesting New Developments as SEC Adopts Final Say-On-Pay Rules” the Securities and Exchange Commission last week approved final rules which regulate how public company’s shareholders can render advisory votes…
Some Interesting New Developments as SEC Adopts Final Say-on-Pay Rules
In accordance with the Dodd-Frank Wall Street Reform and Consumer Protection Act (the “Reform Act”) and its own October 2010 proposed rules (Release No. 33-9153) (the “Proposed Rules”), the Securities and Exchange Commission (the “SEC”) on January 25, 2011 announced…
Companies Should Not Take Lightly the Need for Full Compliance with the SEC’s Executive Compensation Disclosure Rules
As calendar year companies work on preparing their 2011 proxy statement materials, we wanted to report on a recent development that highlights the importance of a company’s full disclosure of, and compliance with, the SEC’s executive compensation disclosure rules. …
Expanded Relief for Correcting 409A Document Failures under IRS Notice 2010-80
Since our October 25, 2010 blog titled, “Time Running Out to Obtain Maximum Relief for Correcting 409A Document Failures under IRS Notice 2010-6”, the IRS published Notice 2010-80 on November 30, 2010, which expands the scope of the document…
Time for Corporations to Get Ready to Issue Annual ISO/ESPP Information Statements and File New Information Returns with IRS; IRS Releases New Forms and Instructions
In January 2011, Employers must furnish each employee who exercised incentive stock options (“ISOs”) or sold or otherwise transferred shares acquired under an employee stock purchase plan (“ESPP”) during 2010 with a detailed information statement by January 31, 2011, and…