Topic
executive compensation
1,539 published works
Public Chatter
Corp Fin Issues 15 “Pay vs. Performance” CDIs!
On Friday, Corp Fin issued 15 new CDIs for its new pay vs. performance rules. Here they are — we have taken the liberty of grouping them loosely by type…
The CLS Blue Sky Blog
The Effects of SEC Comment Letters on Compensation Contract Efficiency
By Rachel Geoffroy, Sophia Hamm, Brent Schmidt
In a new paper, we examine whether SEC comment letters on deficiencies in compensation disclosure have an impact on executive-compensation “contract efficiency,” meaning the extent to which such contracts align…
Known Trends
Corp Fin Issues Pay Versus Performance CDIs
On February 10, 2023, the SEC’s Division of Corporation Finance (Corp Fin) issued 15 compliance and disclosure interpretations (CDIs), Questions 128D.01 through 128D.13, and Section 228D – CDIs 228D.01 and…
Free Writings + Perspectives
Staff Posts Compliance and Disclosure Interpretations on Pay Versus Performance
Various members of the staff of the Securities and Exchange Commission’s Division of Corporation Finance had indicated in public statements at recent industry conferences that guidance would be forthcoming on…
Global Regulation Tomorrow
PS1/23 – Remuneration: Unvested pay, Material Risk Takers and public appointments
On 10 February 2023, the PRA published Policy Statement 1/23 ‘Remuneration: Unvested pay, Material Risk Takers and public appointments’ (PS1/23). PS1/23 is relevant to PRA authorised banks, building societies, PRA-designated…
Beneficially Yours
Addition of Leading Practitioner Marc Fosse Deepens Firm’s Bench in Equity and Executive Compensation
Seyfarth has announced that it has added a veteran employee benefits and executive compensation lawyer to its San Francisco office. Marc Fosse, who headed Trucker Huss' Executive Compensation practice, joins…
Free Writings + Perspectives
Clawback Rule Guidance
In our prior posts, we discussed the Securities and Exchange Commission’s adoption of Rule 10D-1 that directs the securities exchanges to establish listing standards prohibiting the listing of a security…
Gender and the Law Prof Blog
Study Shows Individual Level Traits of Vocal Masculinity Influence Corporate Executive Status for Women
By Tracy Thomas
John Lynch, CEOs, Masculinity, and Language" The lack of female CEOs and the persistent gender pay gap, especially at higher income levels, have become popular topics both in academics and society.…
Cleary M&A and Corporate Governance Watch
SEC Parties Like Its 2010: Adopts Long-Awaited Executive Compensation Regulations Under Dodd-Frank
By Michael J. Albano, Audry X. Casusol, Laura Bagarella
Two significant rules adopted this year in the area of executive compensation are the so-called “pay vs. performance” rules (PVP Rules) and rules on mandatory clawback of incentive compensation (the…
Public Chatter
Pay vs. Performance: How Might This New Disclosure Impact Voting?
By Broc Romanek
During our recent webcast — “Proxy Season Roundtable: What You Need to Know Now” — Proxy Analytics’ Steve Pantina joined Wendy Moore and Allison Handy to discuss the potential impact…