Monthly Archives: July 2016

Compensation Disclosure in the Upcoming Proxy and CD&A

March 3, 2016 Proxy executive compensation and Compensation Discussion & Analysis (CD&A) disclosure is principally based upon a one-year look back at executive compensation forms, levels, policies, and practices. To be redirected to the article and continue reading, click here.

IRS Releases Additional Section 409A Regulations Concerning Executive Compensation

Section 409A was added to the Internal Revenue Code (IRC or “Code”) as part of the American Jobs Creation Act legislated in 2004. Essentially, Section 409A sets forth certain requirements for the effective deferral of compensation under nonqualified deferred compensation arrangements. Much of the impetus for Section 409A was the ability of certain executives to accelerate the payment of their supplemental retirement arrangements and deferred compensation at Enron immediately prior to the company’s demise. Continue reading

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