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Compensation & Benefits › Reporting Requirements › Disclosure Requirements

Mintz - Employment Viewpoints

The State of Pay Transparency in 2025

Mintz - Employment Viewpoints on

Pay transparency laws have taken the country by storm over the last few years, and 5 additional states (Illinois, Minnesota, Massachusetts, New Jersey, and Vermont) have debuted or will debut their own versions in 2025. ...more

Jackson Lewis P.C.

Massachusetts Pay Transparency Law: What Employers Need to Know Before February

Jackson Lewis P.C. on

Last July, Massachusetts joined a growing number of states mandating that employers provide pay transparency to employees. The Massachusetts pay transparency law also includes a wage data reporting component that requires...more

MoFo Employment Law Commentary (ELC)

FAR Council Withdraws “Pay Equity and Transparency” Proposed Rule

MoFo Employment Law Commentary (ELC) on

On January 8, 2025, the Office of Federal Procurement Policy (OFPP) and the Federal Acquisition Regulation (FAR) Council withdrew a proposed rule that would have banned federal contractors and subcontractors from seeking or...more

Snell & Wilmer

Donning the Plan, Forgetting the Top Hat: A Common Oversight in ERISA Compliance

Snell & Wilmer on

When drafting a deferred compensation plan or agreement for a key employee (a “top hat plan”), the focus is almost always on the terms of the plan. In the process, many employers miss a crucial step—filing the top hat...more

Wilson Sonsini Goodrich & Rosati

Corp Fin Issues Pay Versus Performance CDIs

Wilson Sonsini Goodrich & Rosati on

On February 10, 2023, the SEC’s Division of Corporation Finance (Corp Fin) issued 15 compliance and disclosure interpretations (CDIs), Questions 128D.01 through 128D.13, and Section 228D – CDIs 228D.01 and 228D.02. The CDIs...more

Farella Braun + Martel LLP

California Employers Face Various New Laws in January 2021

Farella Braun + Martel LLP on

The California Legislature passed and Governor Newsom signed several new laws covering topics ranging from COVID-19 to leaves of absence to data reporting. Most of these laws take effect January 1, so now is a good time for...more

Mayer Brown Free Writings + Perspectives

2019 Proxy and Annual Reporting Season: Let the Preparations Begin

Mayer Brown Free Writings + Perspectives on

It is already that time of year when public companies should be thinking about the 2019 proxy and annual reporting season. Advance planning greatly contributes to a successful proxy season, culminating with the annual meeting...more

Stinson LLP

Association Health Plans Present Opportunities for Employers

Stinson LLP on

New guidance helps plan sponsors and employers manage and operate AHPs - The Department of Labor (DOL) and Internal Revenue Service (IRS) recently released guidance related to the DOL's June 28th final rule on association...more

Stinson - Corporate & Securities Law Blog

New Tax Act Disclosures, Explanations and Examples

Stinson - Corporate & Securities Law Blog on

Disclosures regarding the new tax act, often referred to as the Tax Cuts and Jobs Act or TCJA, continue to be prominent in SEC filings. Set forth blow is an explanation of the often obscure GAAP accounting driving many of the...more

Cohen & Gresser LLP

Year-End Public Company Reporting Update

Cohen & Gresser LLP on

With Halloween and Thanksgiving, thoughts naturally turn to year end reporting obligations. Here’s a brief summary of some changes in reporting requirements that will affect U.S. public companies in the coming year, as well...more

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