Joshua Agen

Joshua Agen

Foley & Lardner LLP

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Latest Publications


SEC Staff Issues Guidance on Pay Ratio Disclosure Rules

The staff of the Securities and Exchange Commission’s Division of Corporation Finance (the staff) issued new compliance and disclosure interpretations (C&DIs) on October 18, 2016, providing guidance to companies preparing to...more

11/8/2016 - C&DIs CACM Disclosure Requirements Dodd-Frank Executive Compensation Furloughs Independent Contractors Median Employee Pay Ratio Publicly-Traded Companies Regulation S-K SEC

SEC Adopts Final Rules on CEO Pay Ratio Disclosure

On August 5, 2015, the Securities and Exchange Commission (SEC) finalized rules requiring publicly traded companies to disclose the ratio of median compensation of all employees to the compensation of the principal executive...more

8/18/2015 - CEOs Disclosure Requirements Dodd-Frank Executive Compensation Final Rules Median Employee Pay Ratio Privacy Laws Proxy Statements Publicly-Traded Companies Regulation S-K Reporting Requirements SEC Securities Act of 1933 Securities Exchange Act Statistical Sampling

SEC Proposes Rules on Mandatory Pay for Performance Disclosure

On April 29, 2015, the Securities and Exchange Commission (SEC) proposed rules that would require public companies to disclose the relationship between executive compensation and the company’s financial performance. The rules...more

5/6/2015 - Disclosure Requirements Executive Compensation Pay-for-Performance Proposed Amendments Regulation S-K SEC

IRS Guidance on Windsor Decision May Require End-of-Year Amendments for Qualified Retirement Plans

Earlier this year, the IRS published updated guidance on the application of the Supreme Court’s decision in United States v. Windsor to qualified retirement plans. In Windsor, the Court held that the Defense of Marriage Act’s...more

12/12/2014 - Benefit Plan Sponsors DOMA Federal Taxes IRS Plan Administrators Qualified Retirement Plans Retirement Plan Same-Sex Marriage US v Windsor

Compensation Clawbacks and Code Section 409A Acceleration

When the Dodd-Frank Wall Street Reform and Consumer Protection Act (Dodd-Frank) became law in 2010, it included a requirement for public companies to recoup, or “clawback,” incentive compensation from executives in the event...more

1/9/2014 - Clawbacks Compensation & Benefits Compliance Dodd-Frank Executive Compensation Sarbanes-Oxley Section 409A

SEC Proposes Rules on CEO Pay Ratio Disclosure

On September 18, 2013, the Securities and Exchange Commission (SEC) proposed rules requiring publicly-traded companies to disclose the ratio of median compensation of all employees to the compensation of the principal...more

9/20/2013 - Disclosure Requirements Dodd-Frank Pay Ratio SEC Wages

Setting the Exercise Price of Stock Options

While there are many differences between large and small employers when it comes to executive compensation, one common issue confronted by employers of varying sizes is how to set the exercise price of stock options....more

8/5/2013 - C-Suite Executives Executive Compensation IRS Section 409A Stock Options

Reminder: Check Compliance With Code Section 162(m) Requirements to Deduct Performance-Based Compensation

Compensation paid by a publicly traded company to its chief executive officer and its three other most highly compensated officers (other than its chief financial officer) is generally not deductible by the company to the...more

7/30/2013 - Compensation Committee Corporate Taxes Executive Compensation Incentive Compensation Section 162(m)

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