Searching Content indexed under Corporate and Company Law by Andrew Liazos ordered by Published Date Descending.
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A Critical Assessment Of The Reporting And Disclosure Rules Applicable To Executive Compensation
On November 9, 2016 Andrew Liazos presented at the New York City Bar. He discussed innovative approaches used by public companies during the 2016 proxy season for disclosing executive compensation practices.
United States
30 Dec 2016
Transactions Update: Purchase Price Or Compensation
Some companies have considered buying back stock from current and former employees when a liquidity event, such as a sale of the company or an IPO, is unlikely to occur.
United States
26 Oct 2016
SEC Finalizes Rules Regarding Disclosure Of CEO Pay Ratio—What They Require, What To Do And What's Next
In yet another divisive 3-2 vote along party lines, on August 6, 2015, the U.S. Securities and Exchange Commission adopted final rules requiring public companies to disclose the ratio of the compensation of its chief executive officer to the median compensation of its employees.
United States
10 Aug 2015
Public Company Priorities For The New Year
Looking ahead to 2013, directors, executives and general counsel of public companies can take some solace from the fact that 2012 was not a year in which a large number of significant new disclosure rules or governance requirements were adopted by the SEC or the stock exchanges as had regularly been the case in the prior 10 years.
United States
31 Dec 2012
JOBS Act Lightens Exec Comp Disclosure Burden
The new Jumpstart Our Business Startups Act (JOBS Act), signed into law on April 5, significantly scales back and relaxes restrictions for so-called emerging growth companies under the Sarbanes-Oxley Act (SOX), the Dodd-Frank Act, and other securities laws.
United States
8 May 2012
ISS Updates Proxy Voting Guidelines For 2012
ISS has released its annual update to its proxy voting guidelines for the 2012 proxy season.
United States
30 Nov 2011
The Effects of the Dodd-Frank Financial Reform Law on Executive Compensation: What You Need to Know
Early planning for the 2011 proxy season will be needed to address the increased scrutiny of executive compensation that will result under the Dodd-Frank financial reform law.
United States
22 Jul 2010
Financial Reform Bill Could Require Companies to Recover "Excess" Incentive-Based Compensation from Executive Officers in Connection with a Restatement
Section 954 appears to be aimed at protecting shareholders, however, if enacted, it may actually harm shareholders in several ways, including by forcing them to bear the costs of unnecessary, excessive and potentially unsuccessful litigation.
United States
27 May 2010
Treasury Department And SEC Announce New Executive Compensation Initiatives
The guidance applies to all public companies, including those that participate in TARP.
United States
16 Jun 2009
U.S. Public Companies Advised to Prepare Now for Revamped SEC Executive Compensation Disclosure Requirements
On January 27, 2006, the U.S. Securities and Exchange Commission (SEC) proposed significant changes to the rules governing public company disclosure of executive and director compensation arrangements and related party transactions.
United States
2 Jun 2006
Update on IRS Exempt Organization Compensation Review
In public comments made earlier this week, senior Internal Revenue Service (IRS) officials shared a series of significant observations arising from the IRS' current focus on exempt organization executive compensation arrangements.
United States
5 Dec 2005
Financial Accounting Standard Board’s Interpretation of "Grant Date" Under FAS 123/123(R)
In a recent conference call, the Financial Accounting Standards Board (FASB) asserted that in order for a company to fix the "expense" amount of an equity award under FAS 123 and FAS 123(R), it is not enough for the Board of Directors or Compensation Committee to merely approve the equity awards.
United States
23 Aug 2005
Spitzer V. Grasso: Compensation-Related Governance Issues For Not-For-Profits
The complaint filed on May 24, 2004, by the New York attorney general against the New York Stock Exchange (a New York not-for-profit corporation), its former CEO and the former chair of its Compensation Committee, has important corporate governance, executive compensation and tax law implications for not-for-profit corporations nationwide.
United States
15 Jun 2004
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