Executive Compensation

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American Jobs Creation Act of 2004 (AJCA), Public Law 108-357, 118 Stat. 1634 resource National Laws Member contributionOCEG Reviewed
Enacted new IRC Section 409A: Inclusion in Gross Income of Deferred Compensation Under Nonqualified Deferred Compensation Plans.In addition to traditional nonqualified deferred compensation, IRC §409A affects other plans, such as: Supplemental Executive Retirement Plans (SERPs), certain types of stock options, restricted stock, stock appreciation rights (SARs, unless certain exemption requirments are met), tandem stock option-SAR arrangements, and certain types of severance agreements. The law applies to amounts deferred from gross income on or after Jan. 1, 2005.
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An Exclusive Report On Perks, Part I (Compliance Week, July 3, 2007) resource Articles Member contributionOCEG Reviewed
This article starts a four-part series on executive perks. Other articles examining specific perks in depth will be published during the next three weeks. The other topics include: July 10: Aircraft Usage, July 17: Retirement Benefits, and July 24: Tax Planning And Other Perks. Subscribers Only.
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Brief Summary of the Dodd-Frank Wall Street Reform and Consumer Protection Act of 2010 resource National Laws OCEG Reviewed

Summary in Brief of the Act by the Senate Banking Committee.

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CEO Compensation (April 2010, Rev. Nov. 2010) resource White Papers OCEG Reviewed

Abstract: This paper surveys the recent literature on CEO compensation. The rapid rise in CEO pay over the past 30 years has sparked an intense debate about the nature of the pay-setting process. Many view the high level of CEO compensation as the result of powerful managers setting their own pay.

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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.

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Corporate Governance and Executive Compensation Provisions of the Dodd-Frank Act (July 2010) resource Articles OCEG Reviewed

Harvard Law School Forum on Corporate Governance and Financial Regulation (July 8, 2010)

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Dodd-Frank Act mandates new corporate governance and executive compensation requirements (July 2010) resource Articles OCEG Reviewed

Introduction: On July 21, 2010, President Obama signed into law the Dodd-Frank Wall Street Reform and Consumer Protection Act (the “Act”). In addition to changes affecting financial service companies, the Act includes a number of corporate governance and executive compensation provisions that apply to all publicly traded companies (subject to exemptions for smaller issuers).

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Dodd-Frank Wall Street Reform and Consumer Protection Act, Public Law 111-203, H.R. 4173 (111th Congress, 2010) resource National Laws OCEG Reviewed

On July 21, 2010, President Obama signed into law the Dodd-Frank Wall Street Reform and Consumer Protection Act (H.R.

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Doing the Heavy Lifting (2007) resource Articles Member contributionOCEG Reviewed
Part of the HR leader's role is ensuring executive compensation communicates to all stakeholders that the company is "doing the right thing" -- and, more and more, that's going to mean paying for performance.   Human Resource Executive Online
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Employment/Labor (U.S.) group

Welcome to the U.S. Employment & Labor community group.  This group addresses all GRC issues that arise for companies that must address employment and labor requirements and risks in the United States. In addition, there are several community groups that address specific aspects of employment as they arise both in the U.S. and globally.

This group addresses compliance and risk issues related to all aspects of U. S. employment and labor law.
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