For the first time in nearly two decades, the SEC is preparing to modernize Item 402 of Regulation S-K, the backbone of public-company executive compensation disclosure. Although the timing remains uncertain, we expect...more
12/8/2025
/ Corporate Governance ,
Disclosure Requirements ,
Executive Compensation ,
Item 402 ,
Materiality ,
Pay-for-Performance ,
Proposed Rules ,
Proxy Season ,
Proxy Statements ,
Publicly-Traded Companies ,
Regulation S-K ,
Reporting Requirements ,
Rulemaking Process ,
Securities and Exchange Commission (SEC)
On August 7, 2025, President Trump signed an Executive Order (the “Order”) aiming to facilitate the use of alternative investment assets, such as private equity, real estate, venture capital, digital assets, and hedge funds,...more
8/13/2025
/ 401k ,
Defined Contribution Plans ,
Department of Labor (DOL) ,
Digital Assets ,
Employee Retirement Income Security Act (ERISA) ,
Executive Orders ,
Popular ,
Private Equity ,
Private Funds ,
Retirement Plan ,
Securities and Exchange Commission (SEC)
In late 2024, the Internal Revenue Service (IRS) introduced Form 15620 to provide a standardized mechanism for taxpayers to make elections under Section 83(b) of the Internal Revenue Code (the “Code”). More recently in 2025,...more
7/25/2025
/ Capital Gains Tax ,
Compensation & Benefits ,
Electronic Filing ,
Employee Benefits ,
Equity ,
Fair Market Value ,
Filing Deadlines ,
Internal Revenue Code (IRC) ,
IRS ,
Tax Planning ,
Tax Returns ,
Taxation
Many companies are in the midst of preparing their year-end Annual Reports on Form 10-K and looking ahead to their annual meeting of shareholders. In addition to changes to rules, regulations and disclosure trends, the...more
2/7/2025
/ Artificial Intelligence ,
Climate Action Plan ,
Climate Change ,
Cybersecurity ,
Disclosure Requirements ,
Diversity and Inclusion Standards (D&I) ,
Donald Trump ,
Executive Orders ,
Form 10-K ,
Geopolitical Risks ,
Insider Trading ,
Publicly-Traded Companies ,
Regulation S-K ,
Reporting Requirements ,
Risk Management ,
Securities and Exchange Commission (SEC) ,
Tariffs