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Many comment letters on the proposed SEC pay ratio rules recommend that the Commission exclude non-U.S. employees from the calculation altogether, but some letters also seek clarification...
Commissioner Gallagher recently echoed Chair White’s comments regarding the possibility of modifying public company disclosure requirements, which we previously discussed here, noting t...
The SEC has approved the amendment to Nasdaq’s compensation committee independence requirements, as proposed, which we previously announced in this client newsflash. Companies are requi...
Today the public comment period ended for two proposals by the Public Company Accounting Oversight Board that we believe could dramatically increase the scope, length, cost and complexity...
On December 4, 2013, the Division of Corporate Finance of the Securities and Exchange Commission (the “SEC”) issued Compliance and Disclosure Interpretations (“C&DIs”) regarding t...
Section 871(m) of the Internal Revenue Code, enacted in 2010, treats “dividend equivalents” as U.S.-source dividends for withholding tax purposes. On December 4, 2013, the Treasury D...
The SEC’s elimination of political contributions from its rulemaking agenda for 2014 has sparked an outcry, including strongly worded outrage from some members of Congress and an op-ed ...
An idea that began in 2005, made its way into a concept release in 2009, and became a proposed rule two years later, has just been reproposed by the PCAOB. The regulatory agency has issue...
The NYSE and Nasdaq listing standards governing the independence of compensation committee members, as required under Dodd-Frank, currently diverge in how they treat directors who receive...
As discussed previously here, the SEC solicited comments on its proposed “pay ratio” rule, as mandated by Section 953(b) of the Dodd-Frank Act, that requires companies to disclose the...