News & Analysis as of

C-Suite Executives Disclosure Requirements

Nutter McClennen & Fish LLP

IRS Issues New Proposed Regulations Under 162(m)

On January 14, 2025, the Internal Revenue Service (the “IRS”) issued new proposed regulations under section 162(m) of the Internal Revenue Code (the “Code”), supplementing regulations already in effect. Under section 162(m),...more

Society of Corporate Compliance and Ethics...

DEI considerations for compliance professionals

In recent years, diversity, equity, and inclusion (DEI) have gained heightened attention as organizations recognize the moral and business imperatives behind fostering diverse work environments. This shift is not only a...more

Fenwick & West LLP

Securities Law Update - December 2024

Fenwick & West LLP on

Welcome to the latest edition of Fenwick’s Securities Law Update. This issue contains updates and important reminders on...more

Wilson Sonsini Goodrich & Rosati

2024 Silicon Valley 150 Corporate Governance Report

Wilson Sonsini’s 2024 Silicon Valley 150 Corporate Governance Report reviews the corporate governance practices and disclosures of the Valley's largest public companies between October 1, 2023, and September 30, 2024. The...more

BCLP

The Supreme Court Considers Item 303 Violations as Basis for Securities Fraud Claims

BCLP on

Corporate executives know they must disclose in their companies’ financial statements trends or uncertainties affecting their business. Such disclosure is a requirement of Item 303 of SEC Regulation S-K....more

Venable LLP

December 1 Deadline Nears for Adoption of Clawback Policies

Venable LLP on

Companies that are listed on the Nasdaq Stock Market or the New York Stock Exchange are required to adopt a clawback policy that provides for the recovery from any current or former executive officers of incentive-based...more

Jackson Lewis P.C.

Strategies for Investigating Misconduct Against Superstars, C-Suite Employees in Retail Industry

Jackson Lewis P.C. on

In the retail industry, when superstars, C-suite employees, and other high-achieving individuals are accused of misconduct, the company has a significant management challenge to address the situation in an unemotional,...more

ArentFox Schiff

What’s AI Got to Do with Fashion?

ArentFox Schiff on

With the advent of OpenAI’s ChatGPT, GitHub Copilot, and Google’s Bard, generative artificial intelligence (AI) is all the rage from students looking for an easy answer to c-suite executives hoping to stay ahead of the game....more

American Conference Institute (ACI)

[Event] ESG Think Tank - November 30th, National Harbor, MD

Closed-Door, “Off the Record” Benchmarking on Critical ESG Issues! ACI’s inaugural ESG Think Tank is scheduled for November 30th in Washington, DC! This in-person “boardroom-style” forum will provide meaningful...more

Ogletree, Deakins, Nash, Smoak & Stewart,...

5 Key Executive Compensation Trends and Issues for 2021

The 2021 executive compensation season will be more challenging than usual for most companies due to the financial and economic consequences of the COVID-19 pandemic. To meet these challenges, companies should be aware of...more

Kramer Levin Naftalis & Frankel LLP

Cybersecurity: the SEC Provides Guidance on Well-Known and Emerging Best Practices

At the end of January, the U.S. Securities and Exchange’s Office of Compliance Inspections and Examinations (OCIE) released its “Observations on Cybersecurity and Resiliency Practices” (Observations)....more

Eversheds Sutherland (US) LLP

FERC Proposes Expansive “Connected Entity” Reporting Requirement

The Federal Energy Regulatory Commission (FERC) has proposed requiring the operators of centralized wholesale power markets to collect and provide to FERC a broad range of market participant data, including (i) each market...more

Cooley LLP

Blog: With Two Dissents, SEC Proposes Pay-For-Performance Disclosure Rules

Cooley LLP on

Wednesday, by a three to two margin, the SEC voted to propose rules requiring companies to disclose executive pay for performance. The proposal comes five years after passage of Dodd-Frank, which imposed the obligation on the...more

Cooley LLP

Blog: How Many Hours Does It Take To Create Pay-Ratio Rules?

Cooley LLP on

The WSJ is reporting that the SEC staff has spent an aggregate of 7,196 hours since 2011 working on the development of the still-in-the-proposal-stage pay-ratio disclosure rules required under Dodd-Frank....more

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