With
James Lurie,
Andrew MacDougall,
Matthew Sadofsky
The disclosures required by the proposed rules would not be applicable to Canadian companies that are foreign private issuers or to "emerging growth companies" as defined by the SEC.
With
James Lurie,
Andrew MacDougall,
Matthew Sadofsky
On September 18, 2013, the Securities and Exchange Commission released its proposal for additional executive compensation disclosure.
With
Carol Buckmann
The United States Supreme Court struck down the Defense of Marriage Act provision defining marriage under federal law as between a man and a woman.
Employers who do not currently offer health insurance to employees or who were considering dropping insurance due to new restrictions under the 2010 Affordable Care Act have a lot more time to prepare for compliance.
With
James Lurie,
Andrew MacDougall
The U.S. Securities and Exchange Commission approved the New York Stock Exchange’s and the NASDAQ Stock Market’s listing standards relating to the independence of compensation committees, compensation consultants and other compensation advisers.
In a recent blog post, Carol Buckmann wrote about a decision from a federal district court judge in Massachusetts calling into question a 2007 advisory opinion from the U.S. Pension Benefit Guaranty Corporation (PBGC).
With
Carol Buckmann
For many years, critics of the current 401(k) fee system have claimed that high fees were hidden and not clearly disclosed by vendors.
When restricted stock is transferred to a U.S. taxpayer in connection with the performance of services, Internal Revenue Code Section 83(b) allows the recipient to accelerate the taxable event to the time of transfer, rather than the time that restrictions lapse (vesting).
With
Carol Buckmann
The U.S. Supreme Court does not often issue decisions interpreting the Employee Retirement Income Security Act (ERISA), so when the Justices speak, the issues are significant.
"We’re the IRS and we’re here to help."
With
Kevin Cramer,
James Lurie
Earlier today President Obama signed into law the Dodd-Frank Wall Street Reform and Consumer Protection Act (the Act), which in various iterations has been the subject of intense debate on Capitol Hill for much of the past year.
With
Kate Coolican,
James Lurie
On December 16, 2009, the U.S. Securities and Exchange Commission (SEC) adopted amendments to its rules designed to improve the disclosure shareholders of public companies receive regarding compensation and corporate governance (see SEC Release No. 33-9089).
The Dodd-Frank Wall Street Reform and Consumer Protection Act (Dodd-Frank Act) calls for mandatory say-on-pay votes at all annual meetings of U.S. issuers and certain foreign issuers that are subject to the Securities and Exchange Commission’s (SEC) proxy rules.
With
Carol Buckmann
Lawsuits alleging that 401(k) plan investment fees are too high and have not been monitored by plan fiduciaries or disclosed to participants have been in the spotlight for some time.
As described in a recent Osler Update, on July 21, 2010, sweeping financial reform was signed into U.S. law by President Obama.
