Topic
Clawbacks
154 published works
China Law Insight
金融机构薪酬追索的困境与实务建议
By King & Wood
作者：梁燕玲 刘飘 薪酬追索扣回是指，在风险暴露等特定情形出现时，用人单位向特定员工止付绩效薪酬或追回已发放的绩效薪酬。自2010年开始，薪酬追索制度适用主体已逐步扩展至各类金融机构。作为金融机构风险管理的核心制度，薪酬追索制度在适用范围、递延比例及年限、追索事由及范围等多维度持续完善。但在司法实践中，金融机构在薪酬追索案件中的胜诉率较低。本文拟从法律实务视角，系统分析金融机构薪酬追索的实践困境并提出法律建议。 阅读更多
Across The Board
Clawback and Malus Provisions in the U.S. and Brazil: A Comparative Overview
In today's corporate governance landscape, clawback and malus provisions have become key tools for promoting accountability and integrity. By incorporating these provisions, companies aim to align executive actions with the…
Wills, Trusts & Estates Prof Blog
NY Proposal Tries to Make Clawback Tax Deductible—But Will the IRS Agree?
New York’s proposed amendment to Tax Law § 954(a)(3), included as Part T in the State Senate’s One-House Budget Bill (S.3009-B), tries something bold: It seeks to recharacterize part of…
Known Trends
Corp Fin Issues New CDIs on Clawback-Related Disclosure
On April 11, 2025, the U.S. Securities and Exchange Commission’s Division of Corporation Finance (Corp Fin) issued six new Compliance and Disclosure Interpretations (CDIs) relating to the two clawback-related check…
Free Writings + Perspectives
New Corp Fin CDIs on Clawbacks and De-SPAC Co-Registrants
By Jennifer Zepralka, Liz Walsh
On April 11, 2025, the staff (the “Staff”) of the U.S. Securities Commission’s Division of Corporation Finance (the “Division”) issued seven new Compliance and Disclosure Interpretations (“CDIs”), the third update…
The SEC Institute Blog
CorpFin Issues C&DIs Addressing the Form 10-K Cover Page Restatement Check Boxes
Since the two clawback related check boxes were added to the Form 10-K cover page, there has been a fair amount of confusion concerning when companies should check the boxes. …
Compensation & Benefits Blog
ISS Issues October 2024 Update to its Executive Compensation Policies FAQs
By Jesse T. Foley, Colleen Hart, Andrea Rattner, David B. Teigman
In October, Institutional Shareholder Services (“ISS”) released an off-cycle update to its Executive Compensation Policies Frequently Asked Questions (the “FAQs”), which are available at this link: US-Compensation-Policies-FAQ.pdf (the new questions…
Labor & Employment Law Blog
You Are Sponsoring a Foreign National Employee for Permanent Residency, Can You Clawback Some of the Fees?
Companies usually hire a foreign national who requires visa sponsorship because they cannot find a U.S. worker with those skill sets, which is frequently in the STEM fields. However, visa sponsorship…
The CLS Blue Sky Blog
Davis Polk Discusses Dodd-Frank Clawback Rules’ Application to Subsidiary Issuers, Guarantors
By Jennifer S. Conway, Kyoko Takahashi Lin, Michael Kaplan, Joseph A. Hall, Ning Chiu
Each subsidiary issuing or guaranteeing a public company’s listed debt securities is itself subject to the clawback rules recently adopted by the NYSE and Nasdaq. In October 2022, the SEC…
SW Benefits Blog
Updated Glass Lewis Proxy Voting Guidelines (Clawbacks)
By Greg Gautam
I previously blogged about the New York Stock Exchange and Nasdaq listing standards that require issuers to adopt compliant clawback policies by December 1, 2023. While many issuers may have…