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New SEC T+1 Rule Further Tightens Payroll Deposit Timeline for Stock Options and RSUs

Employers who compensate employees through nonqualified stock options or restricted stock units (“RSUs”) should be aware of an upcoming Securities and Exchange Commission (“SEC”) rule change affecting the settlement of...more

SEC’s Final “Clawback” Rule May Pose Code Section 409A Issues for Nonqualified Plan Sponsors

In 2015, the Securities and Exchange Commission (“SEC”) proposed under the Dodd-Frank Wall Street Reform and Consumer Protection Act (“the Dodd-Frank Act”) a requirement for publicly-traded companies to adopt clawback...more

SEC Finalizes “Pay-Versus-Performance” Rules Under Dodd-Frank Act

On August 25, the Securities and Exchange Commission (“SEC”) adopted the final rules that require a public company to disclose the relationship between the compensation of its top executives and the company’s financial...more

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