National Compensation Survey: Employee Benefits in the United States, BLS, March 2010 resource Research / Studies OCEG Reviewed
These data are from the National Compensation Survey (NCS), which provides comprehensive measures of occupation earnings, compensation cost trends, and incidence and provisions of employee benefit plans.
FASB, Proposed Accounting Standards Update: Compensation—Retirement Benefits—Multiemployer Plans (Subtopic 715-80): Disclosure about an Employer’s Participation in a Multiemployer Plan (September 1, 2010) resource Standards and Guidelines OCEG Reviewed
Purpose: The FASB is issuing this proposed Update to obtain feedback from stakeholders on its proposed amendments for disclosing additional information about an employer’s participation in a multiemployer plan (for example, for pension or retiree healthcare).
CEO Compensation and Board Structure (2008, Rev. 2010) resource White Papers OCEG Reviewed
Abstract: In response to the corporate scandals in 2001-2002, the major U.S. exchanges came up with new director and committee independence requirements which are intended to enhance board oversight. We use this regulation event to shed light on the effect of board structure on CEO compensation.
DOL, WHD - Administrator’s Interpretation No. 2010-2: Section 3(o) of the Fair Labor Standards Act, 29 U.S.C. § 203(o), and the definition of "clothes" (June 16, 2010) resource Agency Guidances
Summary: Section 3(o) of the Fair Labor Standards Act (FLSA) provides that time spent “changing clothes or washing at the beginning or end of each workday” is excluded from compensable time under the FLSA if the time is excluded from compensable time pursuant to “the express terms or by custom or practice” under a collective bargaining agreement. 29 U.S.C. § 203(o).
IRS - Diversification Requirements for Certain Defined Contribution Plans, Final Regulation (May 19, 2010) resource National Regulations
75 Federal Register 27927 (May 19, 2010)
Final Guidance on Sound Incentive Compensation Policies (June 25, 2010) resource Agency Guidances OCEG Reviewed
75 Federal Register 36395 (June 25, 2010)
Agencies: Office of the Comptroller of the Currency, Treasury (OCC); Board of Governors of the Federal Reserve System, (Board or Federal Reserve); Federal Deposit Insurance Corporation (FDIC); Office of Thrift Supervision, Treasury (OTS).
DOL, WHD - Wage and Hour Division Adminstrator Interpretations resource Agency Web Sites
Effective date March 24, 2010:
Executive Compensation in the Courts (2010) resource Research / Studies
This research paper discusses the impact of recent decisions in the Delaware Courts on executive compensation.
Executive Compensation Outlook (2010) resource Articles OCEG Reviewed
Business Week, June 1, 2010
Introduction: The year 2010 may be remembered for its impact on the design and governance of chief executive and senior executive compensation programs, particularly if financial system reform becomes law. In light of all this, what issues are boards and compensation committees facing today, and what will they see in the near future?
Proposed Guidance on Sound Incentive Compensation Policies (Federal Reserve, 2009) resource Agency Guidances
74 Federal register 55227 (October 29, 2009)
