The Tax Cuts and Job Act of 2017 was recently signed into law creating two important changes in executive compensation, which we outline below.
The Tax Bill Permits Certain Employees to Elect to Defer Taxation of Qualified...more
1/3/2018
/ CEOs ,
CFOs ,
Compensation & Benefits ,
Deferred Compensation ,
Executive Compensation ,
Incentive Stock Options ,
Publicly-Traded Companies ,
Reporting Requirements ,
Section 162(m) ,
Tax Cuts and Jobs Act ,
Tax Reform
SEC Acting Chairman Michael S. Piwowar issued a public statement on February 6, 2017 requesting input on any unexpected challenges that companies have experienced as they prepare for compliance the CEO pay ratio rules....more
Institutional Shareholder Services (“ISS”) has issued updated proxy voting guidelines, including an update to guidelines related to director compensation and the equity plan scorecard.
The updated guidelines are...more
Last month, the Securities and Exchange Commission released new Compliance & Disclosure Interpretations (“C&DIs”) which provide guidance on the CEO pay-ratio rules. As a reminder, the CEO pay-ratio rules were enacted in...more
The Ninth Circuit recently held that Section 304 of the Sarbanes-Oxley Act (SOX 304) allows for a clawback of certain CEO and CFO compensation regardless of whether the clawback was triggered by the personal misconduct of...more