On March 31, 2015, the Internal Revenue Service published final regulations under Section 162(m) of the Internal Revenue Code. The final regulations clarify two requirements for exception...
On February 9, 2015, the SEC proposed a long-awaited rule on disclosure of company equity hedging policies, as required by Section 955 of the Dodd-Frank Wall Street Reform and Consumer Pr...
The CRD IV package, comprising the Capital Requirements Directive IV[1] (CRD IV) and the Capital Requirements Regulation[2] (CRR), sets out requirements in relation to the remuneration po...
In preparation for the 2015 proxy season, companies should be aware of the updates to the policies that govern how the two influential proxy advisory firms, ISS and Glass Lewis, will be a...
On January 11, 2013, the SEC approved the NYSE and Nasdaq listing standards, as amended, to implement the SEC’s requirement that national securities exchanges prohibit the listing of an...
On March 30, 2011, the SEC proposed rules to implement the Dodd-Frank Act’s requirements regarding the independence of compensation committees and their advisers. The proposed rules are...
Yesterday seven federal agencies jointly finalized a proposed rule under Section 956 of the Dodd-Frank Wall Street Reform and Consumer Protection Act that would subject financial institut...
A proposed rule issued under Section 956 of the Dodd-Frank Wall Street Reform and Consumer Protection Act would subject financial institutions with $1 billion of assets to substantive and...
On January 25, 2011, in a 3-2 vote, the SEC adopted final rules implementing the provisions of the Dodd-Frank Act that require U.S. public companies to conduct separate shareholder adviso...
Although the past year has not seen a wholesale revision in the rules applicable to Form 10-Ks and proxy statements, there have been a handful of rule changes and the SEC staff has issued...
