In January 2017, the Internal Revenue Service ("IRS") released an updated Golden Parachute Payments Audit Technique Guide ("ATG") that covers the examination of golden parachutes under Internal Revenue Code ("IRC") Sections 280G and 4999.
This outline discusses the potential impact of the Sarbanes-Oxley Act of 2002 on executive and equity-based compensation and the amendments to Items 201 and 601 of Regulation S-B, Items 201 and 601 of Regulation S-K and Form 10-K, Form 10-KSB, and Schedules 14A and 14C under the Securities Exchange Act of 1934, promulgated by the Securities and Exchange Commission (the “Commission”) in Release Nos. 33-8048 and 34‑45189.
This article summarizes key considerations for safeguarding employee data, including a checklist of questions to review with service providers. While focused on retirement plans, many of these concerns also apply to equity plans.
What companies should know about mitigating cybersecurity risks for their stock plans.
Would you sell yourself out, or throw away your career, for $100,000? Law professor Peter Henning frames insider trading within that question, while law firm King and Spalding provides best practices for insider trading compliance policies and administration.
A former Apple lawyer who served as an insider trading compliance officer is charged with insider trading.
Sample list of internal approvals and sign-offs necessary to process a purchase a purchase under an employee stock purchase plan (ESPP).
Use this checklist to administer (review and process) 10b5-1 plans for your insiders.
Practical Tips to Help You Prepare for the Annual Audit
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