New regulations electrify' Form 5500 filers: Uncle Sam is giving employers with qualified retirement plans a reprieve from new electronic filing requirements. (2008) resource Articles OCEG Reviewed
New regulations relating to Form 5500, Annual Return/Report of Employee Benefit Plan, have been issued to reflect changes in the Pension Protection Act of 2006 (PPA). The electronic filing requirement mandated by the PPA has been postponed for one year. The new regulations generally apply to plan years beginning after 2008. This gives employers more time to meet the requirements. In addition to the delay, the federal government has modified Form 5500 and created a new short form (Form 5500-SF) for small pension and welfare plans.
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SEC Feedback on Executive Compensation Disclosures: "Where's the Analysis?" (Deloitte, 2007) resource Articles OCEG Reviewed
Vol. 14 Heads Up Newsletter Issue 20 (2007)
This issue of Heads Up summarizes the SEC's recent feedback to registrants regarding executive compensation disclosures.
Post-Sarbox, Are Restatements Relevant? (2007) resource Articles OCEG Reviewed
A PCAOB study shows that investors' reactions to a restatement are not as harsh as before Sarbanes-Oxley was enacted.
CFO.com, October 16, 2007
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