On December 16, 2009, the Securities and Exchange Commission ("SEC") issued final regulations related to annual disclosure of executive compensation matters and corporate governance. These regulations, which are effective for proxy statements and annual reports filed after February 28, 2010, contain some significant changes from the proposals in this area that the SEC issued in July 2009. The final regulations focused on several areas, and this Tax Alert will briefly summarize the provisions of the regulations concerning executive pay and the impact on corporate filers.
Click below to view each section:
- Management of Compensation Risk (and other risks)
- Changes to the Summary Compensation Table
- Enhanced Disclosure of Director Qualifications
- Corporate Structure
- Fees Paid to Compensation Consultants
- What Employers Should be Doing Now
For more information on our SEC audit services, please contact Pete Metzloff at 440-449-6800.