IRS Notice 2007-49, Covered Employees Under Section 162(m)(3) (June 18, 2007) resource Agency Guidances Member contributionOCEG Reviewed
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)
SEC, Final Rule - Disclosure Required by Sections 406 and 407 of the Sarbanes-Oxley Act of 2002 resource National Regulations Member contributionOCEG Reviewed
Incentive-Based Compensation Arrangements, Proposed Rule (April 14, 2011) resource National Regulations OCEG Reviewed
SUMMARY: The OCC, Board, FDIC, OTS, NCUA, SEC, and FHFA (the Agencies) are proposing rules to implement section 956 of the Dodd-Frank Wall Street Reform and Consumer Protection Act.
IRS to define severance pay plan, substantial risk of forfeiture under Code Sec. 457 (August 7, 2007) resource Articles Member contributionOCEG Reviewed
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.
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).
SEC, Proposed Rule: Shareholder Approval of Executive Compensation and Golden Parachute Compensation (2010) resource National Regulations OCEG Reviewed
Summary: We are proposing amendments to our rules to implement the provisions of the Dodd-Frank Wall Street Reform and Consumer Protection Act relating to shareholder approval of executive compensation and ‘‘golden parachute’’ compensation arrangements.
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.