Janet Lowder

Janet Lowder

Womble Carlyle Sandridge & Rice, LLP

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SEC Proposes New Clawback Rules

Last Wednesday, the Securities and Exchange Commission (SEC) proposed new Rule 10D-1 to require public companies to adopt and enforce clawback policies to recoup incentive-based compensation paid to current and former...more

7/8/2015 - Board of Directors Clawbacks Comment Period Compliance Corporate Officers Delisting Disclosure Requirements Dodd-Frank Executive Compensation Incentive Compensation Incentive Stock Options Nasdaq NYSE Proposed Regulation Publicly-Traded Companies Recoupment Reporting Requirements Sarbanes-Oxley SEC

A Cautionary Tale Under Code § 409A: Case Evidences IRS' Willingness To Seek 409A Penalties For Discount Options

The United States Court of Federal Claims recently issued an opinion confirming that § 409A of the Internal Revenue Code of 1986 applies in the context of discount stock options. The case, Sutardja v. United States, is one of...more

4/22/2013 - Discount Stock Options IRS Penalties Section 409A Stocks

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