Remind me again, what’s Section 162(m)? In general, Section 162(m) of the Internal Revenue Code provides that a publicly held corporation shall not be allowed a deduction for any “applicable ...
Environmental, Social and Governance considerations (ESG) are expected to play an increasing role in equity pay determinations for executive officers. About 50 percent of S&P 500 companies used E...
https://www.thesecuritiesedge.com/2021/03/esg-considerations-for-equity-incentive-plans/
About two years ago, I wrote a post about director compensation, quoting the old saw that pigs get fat but hogs get slaughtered. Given what I’ve been reading of late, I think it’s time for...
https://www.thesecuritiesedge.com/2020/06/of-shields-and-swords-pigs-and-hogs/
No, this is not a riff on Hamlet’s soliloquy. It’s about the current kerfuffle (one of my favorite words) about stock buybacks. In case you’ve not heard, some (but not all) of the conce...
https://www.thesecuritiesedge.com/2018/07/to-buy-or-not-to-buy/
It may be nice to be your own boss, but setting your own compensation – and, at least arguably, giving yourself excessive pay – may get you in trouble. A number of boards of directors have ...
https://www.thesecuritiesedge.com/2018/01/pigs-and-hogs-a-note-on-director-compensation/
As reported by Broc Romanek in his recent blog post, the SEC recently posted five new CDIs related to the CEO pay ratio rules contained in Item 402(u) of Regulation S-K. In order to provide a ver...
https://www.thesecuritiesedge.com/2016/10/newly-released-ceo-pay-ratio-cdis-explained-in-haiku/
Over the past couple of months, the FASB has been busy. I wanted to point out one recent change and my thoughts on its impact. FASB has “simplified” share-based compensation accounting. I wil...
A recent case out of the Delaware Court of Chancery could result in heightened scrutiny of equity award grants to non-employee directors. Although this decision was rendered at the procedural sta...
I have read several reports quoting Mary Jo White, Chair of the SEC, as saying that the remaining Dodd-Frank corporate governance rulemakings will be out by year-end. Admittedly, the reports ar...
On September 30, Bob Lamm moderated a panel at a “Say-on-Pay Workshop” held during the 11th Annual Executive Compensation Conference in Las Vegas, Nevada. The Conference is an annual event ...
https://www.thesecuritiesedge.com/2014/10/10-nuggets-on-corporate-governance-hot-topics/