Recently issued proposed regulations clarify changes made by the TCJA to the tax deductibility of executive compensation.
Section 162(m) of the US Internal Revenue Code (the Code) as amended by the Tax Cuts and Jobs Act...more
1/24/2020
/ Clawbacks ,
Compensation & Benefits ,
Covered Employees ,
Deferred Compensation ,
Executive Compensation ,
Foreign Private Issuers ,
Grandfathering Rules ,
Internal Revenue Code (IRC) ,
IRS ,
Proposed Regulation ,
Publicly-Traded Companies ,
Section 162(m) ,
Securities Exchange Act ,
Tax Cuts and Jobs Act ,
Tax Deductions
US public companies should be preparing now to disclose their CEO pay ratios in 2018.
For the 2018 proxy season, most public companies will be required to disclose the pay ratio between their CEO and the median compensated...more
Guidance clarifies how to determine the employee population and median employee for the ratio, though questions remain.
The staff of the Division of Corporation Finance of the Securities and Exchange Commission (SEC) has...more
The SEC has adopted rules requiring companies to disclose the pay ratio between their CEO and median compensated employee.
Last week, the Securities and Exchange Commission (the SEC) adopted final rules requiring...more
As early as the 2016 proxy season, most U.S. public companies may need to include new disclosures, and should start thinking about them now.
On April 29, 2015, the Securities and Exchange Commission (the SEC) proposed...more