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IRS issues initial guidance on application of Code Section 162(m) as amended by the Tax Cuts and Jobs Act

USA - August 30 2018 On August 21, the Internal Revenue Service (IRS) issued Notice 2018-68 containing much-awaited interpretive guidance on Section 162(m) of the Internal...

Kurt L.P. Lawson, Michael Frank, Richard J. Parrino, Martha N. Steinman, Peter J. Romeo.

SEC increases Rule 701 disclosure threshold and issues concept release on updating compensatory offering rules

USA - August 16 2018 The SEC recently amended Securities Act Rule 701, which provides a registration exemption for securities sold by non-reporting companies to their...

Michael Frank, Richard J. Parrino, Martha N. Steinman, C. Alex Bahn, Alan L. Dye, Kevin K. Greenslade, Peter J. Romeo.

Tax reform brings changes to executive compensation landscape

USA - December 21 2017 After a flurry of activity in the House and the Senate over the past few weeks, H.R.1, colloquially known as the Tax Cuts and Jobs Act (the "Act")...

Joseph R. Rackman, Kurt L.P. Lawson, Carin C. Carithers, Ahuva Warburg, Michael Frank, Martha N. Steinman, Christian Chandler.

SEC issues new and revised guidance on CEO pay ratio rule

USA - September 29 2017 On September 21, the SEC and the staff of the Division of Corporation Finance issued new and updated interpretive guidance regarding the CEO pay ratio...

Amy Bowerman Freed, Lillian Tsu, Richard J. Parrino, Paul Hilton, Martha N. Steinman, C. Alex Bahn, Alan L. Dye, Kevin K. Greenslade, Peter J. Romeo.

SEC adopts final rule to implement Dodd-Frank CEO pay ratio disclosure requirement

USA - August 11 2015 On August 5, nearly two years after the SEC issued its rule proposal, a divided Commission amended Item 402 of Regulation S-K to require most public...

Richard J. Parrino, John B. Beckman, Laura A. Berezin, C. Alex Bahn, Peter J. Romeo.