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.
Corporate governance issues
Holly Gregory, Weil, Gotshal & Manges LLP, examines key developments for compensation committees and their counsel.
Compensation Discussion and Analysis Template
CFA Institute offers this template as a step toward making compensation communications clear and relevant to investors.
CEO pay strategies report
This report by Equilar highlights various CEO compensation findings in 2013 such as median compensation, realizable pay and performance awards.
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.