Correction of Errors before Year End Could Avoid Costly 409A Penalties -
Sometimes overlooked is the fact that many employment, severance and change-of-control agreements are subject to U.S. Internal Revenue Code...more
Yesterday, a federal judge ordered the SEC to file with the court an expedited schedule for promulgating final rules requiring disclosure of government payments by resource extraction issuers. The SEC has 30 days to file the...more
9/4/2015
/ Annual Reports ,
Disclosure Requirements ,
Dodd-Frank ,
Expedited Actions Process ,
Facilitation Payments ,
Final Rules ,
Mineral Exploration ,
Natural Gas ,
Oil & Gas ,
Rulemaking Process ,
Securities and Exchange Commission (SEC)
On July 1, 2015, the Securities and Exchange Commission published its long-expected concept release seeking public comment on expanded disclosure requirements for audit committees. The Commission noted that, although audit...more
On July 1, 2015, the Securities and Exchange Commission proposed rules regarding clawback policies and disclosure, requiring the recovery of incentive-based compensation of officers in cases of material non-compliance with...more
Similar to last year, there are no new disclosure requirements which need to be reflected in this year’s proxy statement; however, with ongoing shareholder activism and the desire of companies to communicate effectively with...more
1/13/2015
/ Bylaws ,
Corporate Governance ,
Equity Compensation ,
Executive Compensation ,
Glass Lewis ,
Greenhouse Gas Emissions ,
Initial Public Offering (IPO) ,
Institutional Shareholder Services (ISS) ,
Political Contributions ,
Proxy Season ,
Public Disclosure ,
Reporting Requirements ,
Securities and Exchange Commission (SEC) ,
Shareholder Activism ,
Shareholder Proposals ,
Shareholders ,
Voting Rights
On July 3rd, the SEC issued guidance in the form of six new compliance and disclosure interpretations regarding accredited investor status. Two of the C&DIs relate to the calculation of income and assets for purposes of...more
On April 29, 2014, the SEC’s Division of Corporation Finance issued interpretive guidance on the conflict minerals rules in response to the April 14, 2014 ruling of the U.S. Court of Appeals for the District of Columbia. The...more
Unlike in past years, there are no new disclosure requirements which need to be reflected in this year’s proxy statement; however, with ongoing shareholder activism and the desire of companies to communicate effectively with...more
1/13/2014
/ Compliance ,
Conflict Mineral Rules ,
Disclosure ,
Dodd-Frank ,
Executive Compensation ,
Iran Sanctions ,
NYSE ,
Proxy Season ,
Say-on-Pay ,
Securities and Exchange Commission (SEC) ,
Shareholder Activism ,
Shareholder Litigation ,
Shareholders