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SEC Guidance Will Impact Roles of Proxy Advisers and Investment Advisers in Proxy Context

USA - August 30 2019 Last week, the U.S. Securities and Exchange Commission (“SEC”) approved interpretative guidance relating to (i) the application of proxy rules to...

Time to Review Executive Compensation Arrangements in Light of IRS Guidance on Section 162(m)

USA - August 30 2018 Last week, the Internal Revenue Service (the “IRS”) published limited initial guidance regarding key aspects of the changes brought about by the Tax...

Vivian L. Coates, Jane Jeffries Jones, Janice C. Baldwin.

Rule 701 Additional disclosure threshold raised to $10M; SEC Solicits comments to modernize compensatory-related offerings under Rule 701 and Form S-8

USA - July 27 2018 Last week, the U.S. Securities and Exchange Commission (the “SEC”) (i) approved the increase of the threshold at which private companies must provide...

Time to Revisit Executive Compensation Arrangements in Light of Recent Tax Reform

USA - January 5 2018 The Tax Cuts and Jobs Act of 2017 (the “Act”) signed into law on December 22, 2017, will significantly impact many public company executive...

Pay Ratio Compliance is Around the Corner; Is Your Company Ready?

USA - September 21 2017 For two years, the pay ratio rule has loomed in the distance with uncertainty regarding its fate. On September 15, 2017, in remarks made at the ABA’s...