Pay Ratio to be Key Issue in 2018 Proxy Season

Despite much hope that the day would never come, the arrival of 2018 means that most public companies will be required to comply with the SEC’s pay ratio disclosure rule in their next annual meeting proxy statement or Form 10-K.

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SEC to Set New Boundaries on Requests Under the Freedom of Information Act

Are activist investors using the Freedom of Information Act (FOIA) to obtain information about your company in order to guide their investment or engagement decisions?

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New Tax Law Eliminates Favorable Treatment of Performance-Based Compensation, Presents Opportunity to Simplify Pay Arrangements

Advocates of the Tax Cuts and Jobs Act promised that it would “deliver more jobs, fairer taxes and bigger paychecks.” One additional consequence of the tax bill is a decreased incentive for companies to employ complex, performance-based pay arrangements with executives in pursuit of favorable tax treatment.

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SEC Publishes Guidance for Disclosure of New Tax Law’s Impact on Income

Will the Tax Cuts and Jobs Act have a material impact on your company’s tax position? If so, how will you calculate and disclose it?

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Taking Stock of the IPO Market

IPOs that “once took seven months to go from announcement to trading are now taking less than 50 days,” according to reporting by Bloomberg. Data compiled by Bloomberg shows a nearly 80 percent reduction, since the beginning of 2015, in the average IPO timeline.

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The Ticker shares recent developments in SEC compliance, capital markets, corporate governance, executive compensation and other matters important to public companies and their officers and directors.  It is published by Fredrikson & Byron’s Public Companies Group.