Topic
executive compensation
1,539 published works
Labor Law Prof Blog
It’s Good to be the . . . CEO
This article brings me back to that great Mel Brooks film, History of the World, Part I: "It's good to be king!"Except now, in this day and age, it is…
Federal Securities Law Source
IRS redefines “covered employee”
The IRS has revised the definition of “covered employee” under Section 162(m) of the Internal Revenue Code. The old definition used to mirror the SEC’s definition of Named Executive Officer…
Corporate & Securities Law Blog
IRC 162(m) – Covered Employees
In Notice 2007-49, the IRS indicated how it will define "covered employee" for purposes of Internal Revenue Code §162(m)'s annual limit of $1,000,000 on deducting compensation of public company officers…
Securities Law Prof Blog
GM Shareholders’ Meeting Noisy But Uneventful
General Motors CEO Rick Wagoner listened to shareholders' criticism for over two hours at the annual shareholders' meeting, but at the end of the day all the management nominees for…
Securities Law Prof Blog
Union’s Study of Mutual Funds Show Support for Management on Compensatiion
A study of the twenty-nine largest mutual fund complexes shows that funds supported 75.8% of management proposals involving executive compensation in the twelve months ending June 2006. The results of…
Securities Law Prof Blog
Advising Religious Shareholders on Executive Compensation
Rerligious orders have long played a role on corporate social responsibility issues like the environment and human rights. Now they have joined forces with pension groups and labor unions to…
Securities Law Prof Blog
Aflac Board Adopts Say on Pay
The insurance company Aflac is the first company voluntarily to adopt an advisory shareholder vote on executive compensation, beginning in 2009. A Washington Post column says that the company agreed…
Securities Law Prof Blog
Qwest Shareholders Vote Down “Say on Pay”
Qwest Communications shareholders voted down three shareholders' proposals relating to executive compensation, including a "say on pay" proposal that was defeated 67% to 20%. See NYTimes, Qwest Holders Reject Proposals…
Securities Law Prof Blog
Warren Buffett’s Search for a Successor Turns into The Apprentice
Austan Goolsbee, economics professor at the University of Chicago Graduate School of Business, has a column in today's New York Times in which he expresses his disillusionment about Warren Buffet. …
Pension Risk Matters
Are Pension Fiduciaries Liable for How Much Others Make?
In a May 16 interview with investment banker John Whitehead, Bloomberg journalist Christine Harper clearly pushed a button when she asked about Wall Street compensation. Said the former chairman of…