Tag Archives: Compensation Committee Responsibilities

“The Compensation Committee: What’s in a Name?”

To qualify for the performance-based compensation exception under Section 162(m), payment of the compensation must meet several requirements, including that performance goals must be set by the corporation’s “compensation committee.” The Code defines “compensation committee” as the committee of independent directors that has the authority to establish and administer the applicable performance goals, and certify that the performance goals are met. Continue reading

A 2013 Opinion Survey of Compensation Committee Members

We are pleased to bring you our collaboration with NYSE Governance Services and Corporate Board Member:
A 2013 Opinion Survey of Compensation Committee Members. Continue reading

Compensation Committee Responsibilities and Best Practices-Chapter 6 Summary

The responsibilities associated with serving on the compensation committee of a company’s board have increased significantly in recent years with the enactment of the Dodd-Frank Wall Street Reform and Consumer Protection Act of 2010 and mandated “say on pay,” governance reform and enhancements, and increased shareholder activism. Continue reading

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