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Executive Compensation Blog Blog

Articles: 1-10 of 287

SEC Proposal to Update Accredited Investor Definition Has 162(m) Implication Too

USA - January 17 2020 In December 2019, the SEC voted to propose amendments to the definition of accredited investor, one of the principal tests for who is eligible to…

Discretion and Performance-Based Pay under the New 162(m) Proposed Regulations

USA - January 13 2020 Today, we will discuss the vexing issue of annual or long-term incentive plans that were made before November 2, 2017, and that satisfied the…

Court Holds that “Consultant” Was a Section 16 Officer

USA - January 10 2020 We interrupt our regularly scheduled blogs on the 162(m) proposed regulations to call readers’ attention to an interesting and important post by our…

Fair Treatment for CFOs under the New 162(m) Proposed Regulations

USA - January 7 2020 Last month year, I blogged on the new Proposed Regulations issued by IRS and the Treasury Department on the changes to Code Section 162(m) made by…

Expanding the Application of 162(m) Deduction Cap to Other “Publicly Held Corporations”

USA - December 19 2019 On December 17, I blogged on the new Proposed Regulations on the changes to Code Section 162(m) made by the Tax Cuts and JOBS Act of 2017. Today, I…

Proposed Regulations Clarifying Section 162(m)

USA - December 17 2019 Yesterday afternoon, IRS released Proposed Regulations on the changes to Code Section 162(m) made by the Tax Cuts and JOBS Act of 2017 (to be…

A Reminder to Comply with Corporate Formalities

USA - December 12 2019 Over the next few months, boards and board committees will be making many decisions and taking many actions. It seems like a good time to remind…

Restrictive Covenants Do Not Inhibit Free Speech

USA - November 20 2019 In November 2019, an appellate court in Texas held that a company’s attempt to enforce non-compete and non-solicitation provisions against a former…

SEC Proposes Rules on Proxy Advisory Firms

USA - November 7 2019 As I posted last week (see, SEC Rules on Proxy Advisory Firms Starting to Get Interesting!), the SEC held an open meeting on Tuesday at which it…

SEC Rules on Proxy Advisory Firms Starting to Get Interesting!

USA - October 31 2019 In August, I had posted a couple of blogs on the SEC’s moves to impose new rules on proxy advisory firms such as ISS and Glass Lewis (see, SEC Votes…