Topic
executive compensation
1,553 published works
Securities Law Prof Blog
SEC Takes Up Dodd-Frank Rules at July 26 Meeting
The SEC announced its agenda for an Open Meeting on July 26, 2011:Item 1: The Commission will consider whether to adopt Rule 13h-1 and Form 13H under Section 13(h) of…
Employee Benefits Law Report
Have You Done a 409A Review of Your Executive Compensation Arrangements This Year?
Executives are at risk of early income inclusion, a 20% penalty tax, and interest charges if their compensation arrangements violate the evolving guidance under Internal Revenue Code Section 409A, which…
Corporate & Financial Weekly Digest
SEC Issues New Interpretations Related to Executive Compensation and Say-on-Pay Reporting
On July 8, the Securities and Exchange Commission's Division of Corporation Finance issued new Compliance and Disclosure Interpretations (C&DIs) on executive compensation disclosure and reporting with respect to the frequency…
Executive Compensation Law Blog
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…
Nonprofit Law Prof Blog
Massachusettes Bill Regulating Nonprofit Officer and Board Member Compensation Dies
We reported last week that the Massachusettes Senate passed a bill requiring state approval of compensation paid to nonprofit officers and board members. According to the Chronicle of Philanthropy, the…
Securities Law Prof Blog
Fried & Shilon on Excess-Pay Clawbacks
Excess-Pay Clawbacks, by Jesse M. Fried, Harvard Law School, and Nitzan Shilon, Harvard Law School, was recently posted on SSRN. Here is the abstract:We explain why firms should have a…
M & A Law Prof Blog
Cleaning out the closets at Skype
By CorporateAcquisitions MergerLawBlogger
So late last week, the FTC granted early termination to Microsoft and Skype for their announced deal. Early termination of the HSR waiting period means that Microsoft and Skype can…
The Contractor's Perspective
Executive compensation FAQ
Contractors seeking to comply with the new requirement to report the compensation of their five highest paid executives under FAR 52.204-10 (July 2010) still have a lot of unresolved questions.…
The Securities Edge
Are the Say-on-Pay Votes “Advisory” After All?
When Congress passed the Say-on-Pay provision in Dodd-Frank, there was some concern whether the required vote, even though advisory, would increase the risk for Boards. As it turns out, the…
PrawfsBlawg
Would Amy Chua make a good CEO?
Main Thursday, June 09, 2011Would Amy Chua make a good CEO?I was thinking this during a panel I attended at the Law and Society Association's annual meeting last week. The…