Incentive Pay Practices Survey
In the recent economic and regulatory climate, many organizations have been regularly evaluating their incentive program design. Understanding competitive incentive pay practices can help shape decisions on effective design aspects.
Heads Up — SEC releases proposal on pay versus performance
The SEC issued a proposed rule, which would require a registrant to disclose the relationship between executive compensation actually paid and the financial performance of the registrant. The proposal raises a number of interesting questions and challenges.
Business succession planning
The volumes in this series focus on the many considerations for private companies as they plan for business succession.
Heads Up — SEC proposes rule on "clawback" policies
This issue discusses SEC Proposed Rule Release No. 33-9861, Listing Standards for Recovery of Erroneously Awarded Compensation, which is aimed at ensuring that executives do not receive “excess compensation” if the financial results on which previous awards of compensation were based are subsequently restated because of material noncompliance with financial reporting requirements. The newsletter highlights key provisions of the proposed rule and their potential accounting and tax consequences to help companies better understand the proposal and determine how (or whether) to comment on it.