COVID-19, Section 162(m), IRC, Tax Cuts and Jobs Act, Stimulus, American Rescue Plan Act, covered employees, paygovernance, executive compensation

COVID-19 Stimulus Bill Expands Covered Employees Subject to Section 162(m) Tax Limits

ESG, Environmental, Social, Governance, shareholders, diverse, environment, compensation, incentive plans, annual incentive, long-term incentive, metrics, weighting, executive compensation

Inclusion of ESG Metrics in Incentive Plans: Evolution or Revolution?

ISS, Proxy, SEC, voting, S&P 500, Executive Compensation, pay governance

ISS Policy Change - S&P 500 Companies No Longer Receive Preliminary Drafts of Proxy Advisory Reports During 2021 Proxy Season

SEC, Human Capital Disclosures, Rule 101(C)(1), executive compensation, Regulation S-K, pay governance

The SEC Adopts Rule Amendments Affecting Human Capital Disclosures

SEC, SEC Regulations, Proxy, Proxy Advisors, Proxy Advisory Firms, Executive Compensation, Dodd-Frank, Clawback, Investors, ISS, Glass Lewis, Pay Governance

Recent SEC Actions - Clawbacks and Proxy Advisory Firm Regulations

annual incentive plans, financial performance targets, compensation committee, budgeting process, past performance, peers, shareholder expectations, executive compensation, pay governance

Establishing Meaningful and Rigorous Financial Goals

Executive Compensation, Taxation, CEO, Pension, deferred compensation, stock options, vesting, retirement

Proposed Sweeping Changes to the Taxation of Executive Compensation

COVID-19, coronavirus, pandemic, global crisis, DJIA, long-term incentive awards, equity, stock options, equity plan, pay governance, executive compensation, exec comp,

Is It Time to Surrender Underwater Stock Options?

SEC Proposes Amendments to Proxy Rules and Exemptions for Proxy Voting Advisors

CalPERS Adopts New Say-on-Pay Methodology

CII's New Pay Policies Undermine Pay for Performance

corporate governance, Board of Directors, Stakeholders, best practices, ISS, Glass Lewis, Governance Capital Model, Executive Compensation

Pursuit of an Enhanced Corporate Governance Model

Incentive Plan Design, weighted average, directors, Board of Directors, Compensation Committee, performance target

The Weighted Average Cost of Capital (WACC) and Its Implications for Incentive Plan Design

SEC,

SEC Issues Final Rules for Disclosure of Hedging Policies

Tax Cuts and Jobs Act Becomes Law

California, diversity, gender, Glass Lewis, Institutional Investors, legislation, mandated, one female member, SB-826

California Legislates Gender Diversity in the Corporate Boardroom

CEO Pay Ratio, Compensation, Corporate Governance, Dodd-Frank, Executive Compensation, financial choice act, house of representatives, investors, pay governance, pay ratio disclosure, proxies, Proxy, senate

Potential Regulatory Relief – Financial CHOICE Act 2.0

board meeting|committee|committee chair|compensation committee|director pay|directors|equity grant|full-value share|home slider|homeslider|outside directors|public company|retirement plan|view point|Viewpoint

The Evolution and Current State of Director Compensation Plans

U.K. Companies Must Comply With Gender Pay Gap Reporting

Clawback, deferral, Executive Compensation, policies, Proposal, Shareholders,

Shareholders Defeat Mandatory Deferral Proposal

Executive Compensation, extraordinary items, Pay for Performance, Performance

FASB Eliminates "Extraordinary Items" Concept -- Implications for Incentive Compensation Plans

board, Compensation, Executive Compensation, jobs, laws, legal jurisdiction, legislation, merger, public record, salary, salary history

In Certain Jurisdictions, Companies May Be Prohibited from Requesting or Providing an Employee’s Salary History

Dodd-Frank, Obamacare, reform, tax, Tax code, taxes, Trump

Potential Tax Code Overhaul and Regulatory Reform Will Impact Executive Compensation

CEO Pay Ratio, Comment Period, Dodd-Frank, SEC

SEC Opens Comment Period on CEO Pay Ratio Rule

board pay, CEO, Guidance, SEC, SEC Guidance

SEC Issues More Guidance on CEO Pay Ratio Rule

Compensation, compensation disclosure, eco pay ratio, EEOC, Management and Budget, obama, OMB, regulatory, relief, Trump

Regulatory Relief for Expanded Compensation Disclosure

Board Room, boardroom, Currency, Executive Compensation, GAAP, incentive, Performance, relative tsr, Stock Options, Trump, TSR,

What You Are Likely to Hear in the Board Room

CEO Pay As Governed by Compensation Committees: The Model Works!

cd&a, Executive Compensation, Proxy, SEC

An Emerging Best Practice: Disclosing Prospective Executive Compensation in the Proxy Compensation Discussion & Analysis (CD&A)

cd&a, Executive Compensation, Proxy, Proxy Disclosure

Disclosure of Prospective Executive Compensation in the Upcoming Proxy and CD&A

162(m), covered employee, Executive Compensation, Executive Pay, IRC, IRS, material modification, pay governance, performance based compensation, Tax Cut and Jobs Act, tax deduction, written binding contract

IRS Issues Section 162(m) Guidance

Clawback, Executive Compensation, Executive Pay, SEC, SEC regulations

SEC Proposed New Rules Regarding Executive Compensation Clawback Policies

Executive Compensation, long term incentives, LTI, Performance plans, Performance Shares, PSU, SOP, Stock Options,

Considering Performance Stock Options

409(A), Ellerman, Executive Compensation, Executive Pay, IRS, Regulations, Treasury

IRS Releases Additional Section 409A Regulations Concerning Executive Compensation

ISS, Share Authorizations, and New Data Verification Process

Compensation, Executive Incentive Plans, Executive Pay, metric, osha, Regulations

Recent OSHA Ruling May Impact Ability to Use Safety as an Incentive Metric

Compliance, Department of Labor, Employee Benefits, Financial Services Sector, IRAs, Regulations, rules, SEC regulations

Two New and Important Regulatory Developments Impacting the Financial Services Sector

CEO Pay, CEO Pay Ratio, Compliance, Cost of Living Adjustment, Disclosure, Executive Compensation, Median Employee, SEC, SEC regulations, Total Compensation

SEC Adopts Final Rules Regarding CEO Pay Ratio Disclosure

Egan-Jones, Executive Compensation, Executive Pay, Investment Management, ISS, mutual fund managers, SEC

SEC Takes Back Comfort Letters Provided to Two Proxy Advisory Firms

CEO, CEO Pay, Compensation, executive, Executive Pay, p4p, Pay for Performance, rules, SEC

SEC Releases Proposed Pay for Performance Disclosure Rules

Dodd-Frank, Glass Lewis, hedging, ISS, SEC, SEC regulations

SEC Issues Proposed Rules Regarding Disclosure of Hedging Rules; ISS and Glass Lewis Release New Documents Regarding Executive Pay Policies

Glass Lewis, SEC, SEC Guidance, SEC regulations,

Glass Lewis Releases New Proxy Guidelines for 2015

Investment Advisers, ISS, John Ellerman, Legal Bulletin, SEC, SEC Guidance,

ISS and Other Proxy Advisors Impacted by New SEC Guidelines

Share Buybacks and Executive Compensation - A New SEC Commissioner Offers a Perspective

annual revenues, boards, directors, Elizabeth Warren, legislation, shareholder, shareholder primacy, U.S. Senator, wage stagnation

A Proposed Legislative Alternative to Corporate Governance and the Theory of Shareholder Primacy

Should Superstar Athletes Be Paid Like CEO's

2011 CEO Pay Studies: The Devil is in the Details