Hot Topics Archive
- Compensation Committee Handbook - Skadden (2/21)
- Glass Lewis Approach to Executive Compensation in Context of Covid-19 (1/21)
- "Pay Ratio: Expectations for 2021 Disclosure" - Compensation Advisory Partners (1/21)
- "Analysis of New Human Capital Disclosures" - Aon (1/21)
- ISS Compensation Policies FAQs (12/20)
- ISS Equity Compensation Plans FAQs (12/20)
- ISS Peer Group Methodology (12/20)
- ISS Pay-for-Performance Mechanics (12/20)
- Memos: SEC's S-8 & 701 Proposals
- Glass Lewis '21 Policy Updates (11/20)
- Memos: Glass Lewis '21 Policy Updates
- ISS '21 Policy Updates (11/20)
- Memos: ISS FAQs & '21 Policy Updates
- ISS FAQs: Compensation (10/20)
- ISS Policy Guidance: Impacts of the Covid-19 Pandemic (4/20)
- Memos: SEC's 'Proxy Advisor' Rules
- ISS FAQs: Peer Group Methodology (12/19)
- ISS FAQs: Compensation Policies (12/19)
- ISS Pay-for-Performance Mechanics (12/19)
- Memos: SEC's 'Proxy Advisors' Proposal
- Glass Lewis '20 Policy Updates (11/19)
- Memos: Glass Lewis '20 Policy Updates
- Memos: SEC's Proxy Advisor Guidance
- Memos: SEC's Hedging Rule
- Adopting Release: Hedging Disclosure (12/18)
- ISS FAQs: Compensation Policies (12/18)
- Memos: ISS's '19 Policy Updates
- ISS's '19 Policy Updates (11/18)
- Glass Lewis '19 Policy Updates (11/18)
- Memos: Glass Lewis '19 Policy Updates
- Memos: IRS/ Section 162(m) Guidance
- Memos: Proxy Season Developments
- Sample: Pay Ratio FAQs for Leaders (To Answer Employee Questions) (Word)
- Memos: Implementing Pay Ratio
- Glass Lewis '19 Policy Updates (11/18)
- Memos: Glass Lewis '19 Policy Updates
- Memos: IRS/ Section 162(m) Guidance
- Memos: Proxy Season Developments
- Sample: Pay Ratio FAQs for Leaders (To Answer Employee Questions) (Word)
- Memos: 2017 Tax Legislation
- ISS FAQs: Equity Compensation Plans (12/17)
- ISS FAQs: Executive Compensation Policies (12/17)
- ISS White Paper: Pay-for-Performance (12/17)
- Model 162(m) Disclosure: Tax Deductibility Estimates (12/17)
- Memos: Implementing Pay Ratio
- Memos: ISS '18 Policy Updates
- ISS' '18 Policy Updates (11/17)
- Memos: 2017 Tax Bill
- Memos: Pay Ratio Interpretive Release & Other Guidance
- Interpretive Release: Pay Ratios (9/17)
- Corp Fin Statement: Calculating Pay Ratios (9/17)
- Survey Results: Pay Ratio Medians (9/17)
- Survey Results: Pay Ratio Disclosure (8/17)
- Survey Results: Pay Ratio Readiness (7/17)
- Memos: Preparing for Pay Ratio
- ISS FAQs: Equity Plans (12/16)
- ISS FAQs: Executive Compensation Policies (12/16)
- ISS White Paper: Pay-for-Performance (12/16)
- Memos: Proxy Season Developments
- "Possible Changes to Dodd-Frank Exec Pay Provisions" - Davis Polk (12/16)
- Memos: ISS '17 Policy Updates
- ISS '17 Policy Updates
- Memos: FASB's Exposure Draft on ASC 718
- Glass Lewis' '17 Policy Updates
- FASB's Exposure Draft: Stock Compensation (Topic 718) (11/16)
- "Executive Compensation: Examining the Impact of the Election" - Latham & Watkins (11/16)
- Memos: ISS' Pay-for-Performance Methodology
- Memos: Corp Fin's Pay Ratio CDIs
- Corp Fin's Pay Ratio CDIs
- "The Compensation Committee: What's in a Name?" - Pay Governance (9/16)
- "Preparing for the New CEO Pay Ratio Disclosure Requirement" - Deloitte (10/16)
- Memos: Nasdaq Final Golden Leash Disclosure Rule
- Nasdaq Final Rule: Golden Leash Disclosure (7/16)
- Joint Financial Regulators Proposal: Excessive Incentive Pay (5/16)
- Memos: Excessive Incentive Pay Proposal
- Memos: Proxy Season Developments
- FAQs: Equity Plan Scorecard (3/16)
- Memos: ISS '16 Policy Updates
- ISS 2016 Policy Updates
- Glass Lewis' '16 Policy Updates
- Memos: SEC's Pay Ratio Rules
- SEC's Adopting Release: Pay Ratio (8/15)
- "Are CEOs Paid for Performance?" - MSCI (7/16)
- Joint Financial Regulators Proposal: Excessive Incentive Pay (5/16)
- Memos: Excessive Incentive Pay Proposal
- "Gender Pay Equity in Focus"- Pay Governance (4/16)
- FASB's Accounting Standards Update (ASU) 2016-09 (3/16)
- "Espinoza Settlement Over Setting Director Pay" - Willis Towers Watson (3/16)
- "Delaware Offers Practical Lessons for Compensation Committee" - Cleary Gottlieb (3/16)
- "Facebook Settlement Could Signal More Litigation Against Directors" - Frederic W. Cook (2/16)
- "Alternatives: Granting Equity in Low Stock Price Environment" - Pay Governance (1/16)
- Memos: Proxy Season Developments
- FAQs: Equity Plan Scorecard (11/15)
- ISS 2016 Policy Updates
- Glass Lewis' '16 Policy Updates
- "SEC Charges for Failure to Properly Report Perks" - Simpson Thacher (9/15)
- Memos: SEC's Pay Ratio Rules
- SEC's Adopting Release: Pay Ratio (8/15)
- "Preliminary 2015 Proxy Season Review" - ISS (8/15)
- Memos: SEC's Clawback Proposal
- SEC's Proposing Release: Clawbacks (7/15)
- SEC's Additional Pay Ratio Analysis (6/15)
- Memos: IRS' Section 409 Corrective Advice
- Memos: Citrix Systems Case
- Memos: SEC's Pay-for-Performance Rulemaking
- SEC's Proposing Release: Pay-for-Performance (4/15)
- "Social Investors Advocate for Change" - Pay Governance (4/15)
- "When Less Is More: Benefits of Limits on Executive Pay" - Profs Cebon/Hermalin (4/15)
- "CD&A Template" - CFA Institute (4/15)
- "Trends in Supplemental Letter Responses" - Semler Brossy (4/15)
- Memos: IRS Regs: Performance-Based Exemption/IPOs
- Memos: SEC Staff Guidance on Proxy Advisors
- SEC's Proposing Release: Pay Ratios
- Memos: SEC's Pay Ratio Proposal
- Memos: Proxy Disclosure & Other Comp Litigation
- Memos: Compensation Committee Independence & Conflicts Rulemaking
- Say-on-Pay Litigation
- "Delinking the Vesting/Exercisability Features of Executive Stock Options" - Cleary Gottlieb (1/15)
- "Mandatory Holding Periods: Analysis of Theoretical Valuation Approaches" - Aon (1/15)
- "Role of Proxy Advisory Firms: Evidence from a Regression-Discontinuity Design" (12/14)
- Checklist: CEO Expense Approvals
- "Compensation Committee Handbook" - Skadden Arps (11/14)
- "ISS QuickScore 3.0" - Sullivan & Cromwell (10/14)
- "Ruminations on Termination & Long-Term Incentives" - Towers Watson (10/14)
- "ISS, Share Authorizations, and New Data Verification Process" - Pay Governance (10/14)
- "2014 Director Compensation Report" - Frederic W. Cook & Co. (10/14)
- "Retention Awards at Acquired Companies" - Towers Watson (10/14)
- Memos: SEC Staff Guidance on Proxy Advisors
- "Pay Design: What's Working & What's Not?" - Towers Watson (8/14)
- "PCAOB's New Audit Procedures Relating to Executive Pay" - Aon Hewitt (7/14)
- Memos: SEC Staff Guidance on Proxy Advisors
- SEC Staff Legal Bulletin: Proxy Advisors (6/14)
- "Include Restrictive Covenants in Equity Grants? Why Not?" - McGuireWoods (6/14)
- "Going Beyond Best Practices: Board's Role in Effectively Motivating/Rewarding" - WomenCorporateDirectors (5/14)
- Memos: House's Tax Reform Act of 2014
- Memos: Final Section 83 Regs
- ISS' 2014 Policy Updates
- Memos: ISS's 2014 Policy Updates
- SEC's Proposing Release: Pay Ratios
- "Benchmarking Pay for Performance" - Exequity (2/14)
- "10 Tips for Enhancing Your 2014 Executive Compensation Disclosure" - Compensia (2/14)
- "Trends in Realized-Realizable Pay Disclosure: Top 250 Companies" Frederic W. Cook (1/14)
- "Is the Proxy Advisors Influence Overstated?" - Mercer (1/14)
- "Accounting Implications of Performance Awards" - Mercer (1/14)
- "Deal-Related Enhancements Don't Negatively Impact Say-on-Golden-Parachute" - Sullivan & Cromwell (12/13)
- "2013 Opinion Survey of Compensation Committee Members" - Pay Governance (11/13)
- Summary: ISS Policy Survey Results (10/13)
- Draft 2014 ISS Policy Updates (10/13)
- ISS's 2013 Policy Updates
- Memos: ISS's 2013 Policy Updates
- "Chart: Annual Proxy Considerations" - Steven Hall & Partners (9/13)
- "Survey: Annual Incentive Plans" - Pearl Meyer & Partners (9/13)
- "Regulation of Pay in Europe" - Latham & Watkins (7/13)
- Memos: Proxy Disclosure & Other Comp Litigation
- "Pay Harmony: Peer Comparison & Executive Pay" - Gartenberg & Wulf (5/13)
- "Comp Committees May Need to Consider Outside Counsel Independence" - King & Spalding (6/13)
- "Factors that Drive Reduction in Support from One Year to Next" - Semler Brossy (4/13)
- ISS's 2013 Policy Updates
- Memos: ISS's 2013 Policy Updates
- Memos: '13 Proxy Season
- Memos: Compensation Committee Independence & Conflicts Rulemaking
- "FAQs re: Say on Golden Parachutes" - Latham & Watkins (5/11)
- Memos: SEC's Committee Independence & Conflicts Proposals
- "Dodd-Frank Exec Comp & Corp Gov: Foreign Private Issuer Update" - Cleary Gottlieb (4/11)
- Post-Mortem Proxy Season Reports
- SEC's Proposing Release: Consultant Independence & Conflicts (3/30/11)
- SEC's Adopting Release: Say-on-Pay and Say-on-Golden Parachutes (1/25/11)
- Memos re: SEC's Say-on-Pay Final Rules
- Proxy Season Memos
- ISS FAQs re: 2011 Updates (12/14/10)
- ISS's 2011 Policy Updates
- ISS's "Evaluating Pay for Performance" White Paper (12/11)
- ISS's 2012 Policy Updates
- Memos: ISS's 2012 Policy Updates
- Memos: '11 Proxy Season
- Say-on-Pay Results from 2011 Proxy Season
- Say-on-Pay Litigation
- List: Companies Failing to Obtain Majority Vote on Pay Packages
- "FAQs re: Say on Golden Parachutes" - Latham & Watkins (5/11)
- Memos: SEC's Committee Independence & Conflicts Proposals
- "Dodd-Frank Exec Comp & Corp Gov: Foreign Private Issuer Update" - Cleary Gottlieb (4/11)
- Post-Mortem Proxy Season Reports
- SEC's Proposing Release: Consultant Independence & Conflicts (3/30/11)
- Memos re: SEC's Say-on-Pay Final Rules
- SEC's Adopting Release: Say-on-Pay and Say-on-Golden Parachutes (1/25/11)
- Proxy Season Memos
- ISS FAQs re: 2011 Updates (12/14/10)
- ISS's 2011 Policy Updates
- Memos: 2011 Proxy Season
- Memos re: SEC's Say-on-Pay Proposals
- SEC Proposing Release: Say-on-Pay/Golden Parachutes (10/18/10)
- SEC Proposing Release: How Institutional Investors Vote on Say-on-Pay/Golden Parachutes (10/18/10)
- Chart: Risk Assessment Step-by-Step Action Plan - Winston & Strawn (10/10)
- Towers Watson Say-on-Pay Survey Tool (10/10)
- Final Dodd-Frank Act (7/16/10)
- Memos re: Dodd-Frank Act
- SEC Proposing Release: Say-on-Pay/Golden Parachutes (10/18/10)
- SEC Proposing Release: How Institutional Investors Vote on Say-on-Pay/Golden Parachutes (10/18/10)
- "Template Chart: Risk Assessments" - Winston & Strawn (10/10)
- Towers Watson Say-on-Pay Survey Tool (10/10)
- Final Dodd-Frank Act (7/16/10)
- Memos re: Dodd-Frank Act
- Dodd-Frank Act: Title IX, Subtitle E "Accountability and Executive Compensation" (6/24/10)
- Dodd-Frank Act: Title IX "Investor Protections" (6/24/10)
- Dodd-Frank Act: All Titles (6/24/10)
- Final Senate Dodd Bill (5/20/10)
- Memos re: Passed Senate Dodd Bill
- "Governance/Exec Comp Portion of Final Dodd Bill" - Davis Polk (5/10)
- "Exec Comp: 2009 Review and 2010 Outlook" - Frederic W. Cook & Co. (4/10)
- "RiskMetrics' New Governance Risk Indicators (GRId) Tool" - Frederic Cook & Co. (3/10)
- RiskMetrics' FAQs on SEC's New Rules (2/10)
- Corp Fin's Exec Comp/Proxy Enhancement CDIs (1/20/10)
- Corp Fin's Exec Comp Transition CDIs (12/22/09)
- Quick Reference Guide: SEC's Adopting Release (12/16/09)
- Memos re: SEC's New Exec Comp Rules
- SEC's Adopting Release: Exec Comp & Proxy Disclosure Enhancements (12/16/09)
- RiskMetrics' 2010 Updated Policies (11/09)
- Fed's Proposed Sound Compensation Guidelines
- "Task Force Report - The Conference Board (9/09)
- Memos re: House's Say-on-Pay Bill
- Cuomo Report: Large Bank Bonuses (7/30/09)
- House Bill: "Corporate and Financial Institution Compensation Fairness Act of 2009" (7/31/09)
- House Financial Services Committee's Report re Say-on-Pay Bill (7/29/09)
- SEC Brings 1st "Section 304" Action to Recoup Bonus from CEO (7/22/09)
- Memos: ARRA/Financial Stability Plan/TARP
- Treasury's Executive Comp Guidance (6/09)
- Final Senate Dodd Bill (5/20/10)
- Memos re: Passed Senate Dodd Bill
- "Exec Comp: 2009 Review and 2010 Outlook" - Frederic W. Cook & Co. (4/10)
- Sen. Dodd Bill Summary (3/15/10)
- Senate's "Corporate Executive Accountability Act" (Say-on-Pay Bill) (3/10)
- "RiskMetrics' New Governance Risk Indicators (GRId) Tool" - Frederic Cook & Co. (3/10)
- RiskMetrics' FAQs on SEC's New Rules (2/10)
- Corp Fin's Exec Comp/Proxy Enhancement CDIs (1/20/10)
- Corp Fin's Exec Comp & Proxy Disclosure Enhancements Transition CD&Is (12/22/09)
- Quick Reference Guide: SEC's Adopting Release (12/16/09)
- Memos re: SEC's New Exec Comp Rules
- SEC's Adopting Release: Exec Comp & Proxy Disclosure Enhancements (12/16/09)
- RiskMetrics' 2010 Updated Policies (11/09)
- Sen. Dodd's Financial Reform Bill
- Fed's Proposed Sound Compensation Guidelines
- "Task Force Report - The Conference Board (9/09)
- Memos re: House's Say-on-Pay Bill
- Cuomo Report: Large Bank Bonuses (7/30/09)
- House Bill: "Corporate and Financial Institution Compensation Fairness Act of 2009" (7/31/09)
- House Financial Services Committee's Report re Say-on-Pay Bill (7/29/09)
- SEC Brings 1st "Section 304" Action to Recoup Bonus from CEO (7/22/09)
- Treasury's Draft Legislation: Executive Compensation (7/09)
- Draft House Bill: "Corporate and Financial Institution Compensation Fairness Act of 2009" (7/17/09)
- SEC's Proposing Release: Executive Compensation & Governance (7/09)
- Memos: ARRA/Financial Stability Plan/TARP
- Treasury's Executive Comp Guidance (6/09)
- Sen. Durbin's "Excessive Pay" Bills (5/09)
- "Chart: RiskMetrics & Investor Principles" - Steven Hall & Ptrs. (5/09)
- Sen. Schumer's "Shareholder Bill of Rights" (5/09)
- American Recovery & Reinvestment Act (2/09)
- Memos: Executive Compensation Provisions of Recovery Act/Financial Stability Plan/TARP
- Memos: Executive Compensation During Down Market
- RiskMetrics' New Set of '09 Policies (11/08)
- IFRS' Affect on Compensation Programs (9/08)
- Clinton Introduces Executive Compensation Bill
- Obama Pushes "Say on Pay" to the Fore
- SEC Forces Gemstar CEO to Return Pending Severance
- House Committee's "Severance Hearing" Memo (3/7/08)
- Executive Compensation Provisions of Bailout Legislation
- SEC Staff Executive Compensation Report (10/9/07)
- ISS’ 2007 Proxy Postseason Report
- Congress Targeting Executive Pay
- ABA Spring Meeting Notes: "Executive Compensation: What Have the New Rules Wrought?"(3/07)
- Delaware Chancery Court Decision: Compensation Not Fair
- Warren Buffett's Frustration Over CEO Pay Practices
- Aflac to Put Executive Compensation to an Advisory Vote in '09
- Senate Approves "The Small Business and Work Opportunity Act of 2007"
- ISS’ 2007 Preview of Shareholder Proposals: Executive Pay
- ISS Releases its 2007 Proxy Voting Policies
- Judge Finds Grasso Breached Duties
- The SEC’s New Executive Compensation and Related Person Disclosure Rules
- Viacom Executive Compensation Case Moves Forward
- Moody’s Commentary on Executive Pay as a Credit Risk
- Delaware Supreme Court Finally Decides Disney Appeal
- Congress Moves to Block SERP Payouts at Troubled Companies
- Audiovox’s Executive Compensation Lawsuit Heads to Trial
- Controversial Executive Compensation Bill Introduced
- Chancellor Chandler on Pay Practices
- CII's New Policy on Director Compensation
- A Second Executive Compensation Lawsuit Heads to Trial
- Morgan Stanley Directors Sued Over Severance Pay
- Delaware Chancery Court Rejects Fairchild's Exec Comp Settlement!
- SEC Sues Tyson Foods for Perk Disclosure
- 9th Circuit Gemstar Decision on Severance Payments
- Abercrombie & Fitch Complaint - Focus on Disclosure!
- Webb Report on Grasso Pay
- WorldCom/Enron Settlement Analysis
- Blackmore Partners Decision: Delaware Again Suggests Less Deference for Directors
- SEC/Disney Settlement - Comp/Related Party