United States: Executive Remuneration

The SEC has submitted a comprehensive rule proposal on executive compensation disclosure reform to the White House for review, following a June 2025 roundtable that examined the complexity and effectiveness of current disclosure requirements. Stakeholders debated whether to maintain prescriptive rules or shift toward principles-based disclosure, with particular focus on challenges posed by Dodd-Frank Act requirements including pay versus performance tables, clawback provisions, and CEO pay ratio disclosures

Four major policy developments in 2026 have reshaped the landscape of employee benefits and executive compensation, involving significant regulatory changes from the Department of Labor's Employee Benefits Security Administration and the Securities and Exchange Commission. These changes affect 401(k) plan fiduciaries, enforcement priorities, disclosure requirements, and the treatment of Trump accounts under ERISA.

Executive employment agreements require careful attention to interconnected provisions that affect compensation, severance, tax treatment, and post-employment obligations. Understanding how bonus structures...

We are delighted to share with you our latest “Leadership in the Law” discussion with Kevin O’Connor, Senior Vice President, General Counsel and Corporate Secretary of Lockheed Martin...

Green Street Advisors has revised its governance scoring methodology to penalize public REITs that use OP unit-based compensation, arguing it creates potential misalignment between management and shareholders.

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As public companies prepare for the 2026 proxy and annual reporting season, significant regulatory and market developments are shaping disclosure practices, governance and investor engagement.

On Jan. 13, 2026, the Securities and Exchange Commission (SEC) released a statement noting its intent to reform Regulation S-K under the Securities Act of 1933, as amended (Securities Act).

On January 13, 2026, SEC Chair Paul Atkins issued a statement directing the Division of Corporation Finance to conduct a comprehensive review of Regulation S-K, which governs various qualitative disclosures required in public company filings.