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Results: 11-20 of 72

SEC proposes rules requiring disclosure of incentive-based compensation arrangements at financial institutions
  • Holland & Knight LLP
  • USA
  • March 14 2011

On March 2, 2011, the SEC proposed rules that require certain financial institutions to disclose the structure of their incentive-based compensation practices and prohibit such institutions from maintaining compensation practices that encourage inappropriate risks


SEC Division of Corporation Finance issues new CDIs on a variety of topics
  • Holland & Knight LLP
  • USA
  • March 14 2011

On March 4, 2011, the SEC's Division of Corporation Finance issued new Compliance and Disclosure Interpretations (CDIs) covering a variety of matters, including one on the CD&A, two on Rule 144, two on free writing prospectuses and two on director disclosures, as well as two others


SEC issues new Staff Accounting Bulletin Number 114
  • Holland & Knight LLP
  • USA
  • March 14 2011

On March 7, 2011, the SEC's Office of the Chief Accountant and Division of Corporate Finance jointly issued Staff Accounting Bulletin (SAB) Number 114, which revises or rescinds portions of the interpretative guidance included in the codification of the SAB Series


Say on pay: companies failing to garner majority support
  • Holland & Knight LLP
  • USA
  • March 28 2011

According to ISS Voting Analytics data as of March 22, 2011, over 90 of companies have garnered majority support in their say on pay votes; however, four companies have failed to receive majority support in their say on pay votes during the 2011 proxy season


SEC proposes listing standards for compensation committees
  • Holland & Knight LLP
  • USA
  • April 11 2011

On March 30, 2011, the SEC proposed rules to implement Section 952 of the Dodd-Frank Wall Street Reform and Consumer Protection Act ("Dodd-Frank"


SEC Commissioner Aguilar gives speech on board diversity
  • Holland & Knight LLP
  • USA
  • April 11 2011

In his speech titled "Board Diversity: Why It Matters and How to Improve It," SEC Commissioner Luis A. Aguilar indicated there could be improvement in the disclosure provided by companies regarding board diversity, as newly required under the changes to Item 407 of Regulation S-K in late 2009


SEC Division of Corporation Finance issues new CDIs on say on pay and golden parachute compensation
  • Holland & Knight LLP
  • USA
  • February 28 2011

On February 11, 2011, the SEC's Division of Corporation Finance issued new Compliance and Disclosure Interpretations (CDIs) with respect to shareholder approval of executive compensation and to golden parachute compensation


Chief Accountant reminds lawyers that GAAP and not the ABA-auditor treaty governs loss contingency disclosure
  • Holland & Knight LLP
  • USA
  • February 28 2011

At a recent New York Bar Association conference, Wayne Carnall, Chief Accountant of the SEC's Division of Corporation Finance, warned registrants to avoid relying on the long-standing ABA-auditor "treaty" between lawyers and auditors when deciding what to report about litigation contingencies in financial statements


NYSE issues annual corporate governance letter
  • Holland & Knight LLP
  • USA
  • February 28 2011

On February 10, 2011, the NYSE began sending to all its listed companies its annual corporate governance letter highlighting considerations for NYSE-listed issuers in light of the upcoming annual shareholders' meeting season


PCAOB issues staff practice alert on contingencies arising from loan activities
  • Holland & Knight LLP
  • USA
  • January 24 2011

On December 20, 2010, the PCAOB issued Staff Audit Practice Alert No. 7, Auditor Considerations of Litigation and Other Contingencies Arising From Mortgage and Other Loan Activities, to advise auditors that the potential risks and costs associated with mortgage and foreclosure-related activities or exposures could have implications for audits of financial statements or of internal control over financial reporting