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Changes to User Fees for Voluntary Correction Program (VCP) Submissions

USA - January 8 2016 On January 4, 2016, the Internal Revenue Service published its annual update of user fees Rev. Proc. 2016-8 for various letter ruling and…

Katharine L. Finley

How a CFO may be subject to 162(m)

USA - November 17 2015 After the change in securities disclosure laws back in 2006, it was a common statement that the CFO of a public company was no longer covered by the…

Christopher J. Rylands

Dodd-Frank SEC guidance executive compensation – status

USA - November 2 2015 With all the rulemaking required under the Dodd-Frank Act, it can sometimes be hard to keep up with the status of the various rules. Below is a handy…

Christopher J. Rylands

Discretionary clawback policies: risk of variable stock plan accounting

USA - April 9 2015 Companies should be aware that at least some major accounting firms are questioning whether discretionary aspects of clawback policies trigger…

Richard L. Arenburg

Upcoming equity plan proposal? ISS invites U.S. companies to verify equity plan data

USA - August 21 2014 Institutional Shareholder Services, or ISS, invites U.S. companies to verify the data it uses to evaluate proxy statement equity plan proposals. ISS…

Steven G. Schaffer