Alert | July 19, 2024
FASB Proposed Accounting Standards Update on Income Statement Expense Disaggregation Disclosure
By Stafford Schmidt, Michael Abromowitz
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Alert | March 22, 2024
FASB Issues Accounting Standards Update on Applying Scope of Stock-Based Compensation to Profits Interest Awards
By Stafford Schmidt, Thomas M. Haines
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Alert | November 30, 2023
California's New Noncompete Law Has Nationwide Implications
By David Gordon, Managing Director
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Alert | October 5, 2023
SEC Investor Advisory Committee Recommendations Would Substantially Increase Human Capital Management Disclosures
By David Gordon, Dina Bernstein
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Alert | June 13, 2023
Observations From S&P 500 Pay Versus Performance Disclosures
By Michael Abromowitz, Consultant
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Alert | May 19, 2023
FASB Proposes Accounting Standards Update on Applying Scope of Stock-Based Compensation to Profits Interest Awards
By Stafford Schmidt, Thomas M. Haines
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Alert | March 14, 2023
Observations from Initial Pay Versus Performance Disclosures
By Michael Abromowitz, David Gordon, Dina Bernstein
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Alert | October 21, 2022
Shareholder Proposals to Limit Severance Aim to Improve Governance But May Have Unintended Consequences
By Cimi Silverberg, Daniel J. Ryterband, Noah T. Kaplan
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Alert | September 7, 2022
SEC Finalizes Pay Versus Performance (PVP) Disclosure Rule, Requiring Complex Calculations for 2023
By David Gordon, Kenneth H. Sparling, Dina Bernstein, Andrew R. Lash, Samantha Nussbaum, David Yang
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Alert | November 2, 2021
FASB Issues Accounting Standards Update on Simplifying the Valuation of Share-Based Awards for Nonpublic Companies
By Stafford Schmidt, Thomas M. Haines
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Alert | November 1, 2021
Accounting for Stock Compensation Under FASB ASC Topic 718
By Thomas M. Haines, Managing Director
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Alert | April 8, 2021
Update: Trends in 10-K Human Capital Resources Disclosures
By David Gordon, Dina Bernstein, Andrew R. Lash
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Alert | November 27, 2020
10-K Filings Show a Variety of Approaches to the New Human Capital Resources Disclosure Rules
By David Gordon, Dina Bernstein, Andrew R. Lash
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Alert | September 1, 2020
Accounting for Stock Compensation Under FASB ASC Topic 718
By Thomas M. Haines, Managing Director
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Alert | September 1, 2020
FASB Proposes Accounting Standards Update Simplifying the Valuation of Stock Options for Nonpublic Companies
By Thomas M. Haines, Managing Director
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Alert | July 27, 2020
SEC Issues Final Rules Regarding Proxy Adviser Recommendations
By David Gordon, Dina Bernstein
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Alert | March 31, 2020
Executive Compensation Restrictions for Companies Receiving Loans or Payroll Assistance Under the CARES Act
By David Gordon, Bindu M. Culas
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Alert | January 6, 2020
IRS Issues Complex Proposed Regulations with Respect to Section 162(m)
By David Gordon, Dina Bernstein, Samantha Nussbaum
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Alert | November 21, 2019
Accounting for Stock Compensation Under FASB ASC Topic 718
By Thomas M. Haines, Managing Director
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Alert | October 10, 2019
Company Hedging Policies: Observations from New Proxy Disclosures
By David Gordon, Dina Bernstein, Andrew R. Lash
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Alert | March 11, 2019
ISS to Introduce EVA Metrics to Performance Measurement
By Lanaye Dworak, Metin Aksoy
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Alert | January 11, 2019
ISS Releases Updates to Governance "QualityScore" Model
By David Yang, Managing Director
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Alert | January 9, 2019
ISS Publishes FAQs for the 2019 Proxy Season
By Joe Sorrentino, James Park, David Yang
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Alert | January 3, 2019
CEO Pay Ratio: Year 2 Planning
By Eric Henken, Jose Furman, Bindu M. Culas, David Gordon
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Alert | November 27, 2018
ISS Releases 2019 Voting Policy Updates and Preliminary FAQs
By Eric Henken, James Park
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Alert | October 31, 2018
Glass Lewis Releases 2019 Voting Policy Updates
By Caroline Cubberly, Joe Sorrentino
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Alert | September 7, 2018
IRS Releases Guidance on Application of Amended Section 162(m)
By David Gordon, Kenneth H. Sparling, Matt Lum
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Alert | July 10, 2018
Accounting for Stock Compensation Under FASB ASC Topic 718
By Thomas M. Haines, Managing Director
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Alert | July 10, 2018
FASB Issues Accounting Standards Update on Stock Compensation Granted to Nonemployees
By Thomas M. Haines, Managing Director
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Alert | December 19, 2017
ISS Releases Final FAQs for the 2018 Proxy Season
By James Park, Wendy J. Hilburn, David Yang, David Gordon
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Alert | November 28, 2017
ISS Releases Preliminary FAQs for 2018 Proxy Season
By Wendy J. Hilburn, David Yang, Samantha Nussbaum
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Alert | November 20, 2017
ISS Releases Policy Updates for 2018 Proxy Season
By Wendy J. Hilburn, David Yang
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Alert | November 4, 2017
Proposed "Tax Cuts and Jobs Act" Overhauls Taxation of Executive Compensation
By Bindu M. Culas, David Gordon, Samantha Nussbaum
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Alert | October 4, 2017
SEC Issues Significant Guidance on Pay Ratio Disclosure Rules
By David Gordon, Michael R. Marino, Bindu M. Culas, Samantha Nussbaum
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Alert | September 18, 2017
Accounting for Stock Compensation Under FASB ASC Topic 718
By Thomas M. Haines, Managing Director
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Alert | August 25, 2017
Accounting for Stock Compensation Under FASB ASC Topic 718
By Thomas M. Haines, Managing Director
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Alert | May 12, 2017
Accounting for Stock Compensation Under FASB ASC Topic 718
By Thomas M. Haines, Managing Director
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Alert | May 12, 2017
FASB Issues Accounting Standards Update on the Scope of Modification Accounting Under Topic 718
By Thomas M. Haines, Managing Director
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Alert | December 6, 2016
FASB Proposes Accounting Standards Update on the Scope of Modification Accounting Under Topic 718
By Thomas M. Haines, Managing Director
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Alert | November 28, 2016
Proxy Advisory Firms Release 2017 Policy Updates
By Wendy J. Hilburn, James Park
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Alert | November 8, 2016
Institutional Shareholder Services Rebrands and Releases Updated Governance “QualityScore” Model
By David Yang, Ted Simmons
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Alert | November 3, 2016
ISS Releases 2017 Draft Policy Changes for Comment
By Wendy J. Hilburn, James Park
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Alert | November 1, 2016
SEC Staff Updates Interpretive Guidance on Executive and Director Compensation Disclosure Rules
By Thomas M. Haines, Managing Director
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Alert | October 26, 2016
SEC Releases Helpful Guidance with Respect to Application of New Pay Ratio Rule
By David Gordon, Samantha Nussbaum
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Alert | October 14, 2016
FASB to Issue an Accounting Standards Update on the Scope of Modification Accounting in Topic 718
By Thomas M. Haines, Managing Director
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Alert | May 25, 2016
Reproposed Regulations Regarding Incentive Compensation at Financial Institutions
By David Gordon, Charley King, Edward D. Graskamp, Bindu M. Culas
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Alert | April 6, 2016
FASB Issues Accounting Standards Update on Employee Share-Based Payment Accounting Improvements
By Thomas M. Haines, Managing Director
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Alert | April 6, 2016
Accounting for Stock Compensation Under FASB ASC Topic 718
By Thomas M. Haines, Managing Director
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Alert | March 31, 2016
U.S. Executive Compensation - Memo - 2015 Recap, Key Developments & Notable Trends
By Bindu M. Culas, Metin Aksoy
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Alert | February 29, 2016
Recent Facebook Settlement Over Director Pay Could Signal More Litigation Against Directors
By David Gordon, Bindu M. Culas
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Alert | December 21, 2015
FASB Directs Staff to Draft a Final Accounting Standards Updateon Employee Share-Based Payment Accounting Improvements
By Thomas M. Haines, Managing Director
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Alert | December 2, 2015
Proxy Advisory Firms Release 2016 Policy Updates
By Edward D. Graskamp, Samantha Nussbaum
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Alert | October 30, 2015
ISS Releases 2016 Draft Policy Changes For Comment
By Wendy J. Hilburn
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Alert | October 1, 2015
FASB Concept of Extraordinary Items to Disappear Beginning with 2016 Calendar Year Financial Statements
By Thomas M. Haines, Managing Director
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Alert | August 13, 2015
SEC Finalizes CEO Pay Ratio Disclosure Rule
By Michael R. Marino, Samantha Nussbaum, Cimi Silverberg
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Alert | July 7, 2015
SEC Proposes Compensation Clawback Rules – Recovering Compensation Paid to Executive Officers in the Case of Restatements of Financial Statements
By David Gordon, Bindu M. Culas
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Alert | June 24, 2015
Pay-Versus-Performance Disclosure - SEC Comment Letter
By Samantha Nussbaum, Louis C. Taormina
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Alert | June 15, 2015
FASB Proposes Accounting Standards Update to Improve and Simplify Accounting for Stock Compensation under FASB ASC Topic 718
By Thomas M. Haines, Managing Director
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Alert | May 1, 2015
SEC Proposes Pay-for-Performance Disclosure Rules
By Samantha Nussbaum, Louis C. Taormina
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Alert | April 17, 2015
Shareholder Engagement on Executive Compensation – A Primer on the Why, When, Who and How?
By Daniel J. Ryterband, Bindu M. Culas
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Alert | April 1, 2015
Amendment to Section 162(M) Regulations
By Samantha Nussbaum, Principal
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Alert | February 20, 2015
FASB Continues Deliberations on Project to Improve and Simplify Accounting for Stock Compensation under FASB ASC Topic 718
By Thomas M. Haines, Managing Director
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Alert | December 9, 2014
Proxy Advisory Firms Release 2015 Policy Updates
By Wendy J. Hilburn
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Alert | November 7, 2014
FASB Commences Project to Improve and Simplify Accounting for Stock Compensation under FASB ASC Topic 718
By Thomas M. Haines, Managing Director
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Alert | November 3, 2014
Institutional Shareholder Services Releases Governance QuickScore 3.0 Updates
By David Yang, Ted Simmons
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Alert | October 17, 2014
ISS Releases 2015 Draft Policy Updates for Comment – Equity Plan Scorecard Revealed
By Wendy J. Hilburn
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Alert | September 30, 2014
ISS Policy Survey Results
By Wendy J. Hilburn
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Alert | August 18, 2014
ISS Announces Equity Plan Data Verification Portal for Issuer Review
By Ted Simmons, David Yang
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Alert | March 20, 2014
Accounting for Stock Compensation Under FASB ASC Topic 718
By Thomas M. Haines, Managing Director
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Alert | February 3, 2014
Institutional Shareholder Services Releases Governance QuickScore Model Updates
By David Yang, Ted Simmons
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Alert | January 14, 2014
ISS Announces Updates to Governance QuickScore and Window Period for Issuer Review
By Ted Simmons, David Yang
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Alert | November 29, 2013
CEO Pay Ratio Disclosure - SEC Comment Letter
By Bindu M. Culas, David Gordon, Edward D. Graskamp
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Alert | November 25, 2013
ISS Releases 2014 Policy Updates
By Wendy J. Hilburn
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Alert | November 21, 2013
ISS and Equilar/Glass Lewis Now Accepting Updated Peer Group Submissions
By David Yang, Managing Director
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Alert | September 19, 2013
SEC Proposes Rule on CEO Pay Ratio Disclosure
By Bindu M. Culas, Edward D. Graskamp
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Alert | September 18, 2013
EITF Provides Guidance on Accounting for Stock Compensation When a Performance Target Can Be Achieved After the Service Vesting Period
By Thomas M. Haines, Managing Director
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Alert | September 12, 2013
FASB Considers but Rejects Providing Additional Guidance Regarding the Effect of Clawback Provisions on Equity Compensation Awards
By Thomas M. Haines, Managing Director
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Alert | May 20, 2013
SEC Staff Updates Interpretive Guidance On Executive and Director Compensation Disclosure Rules
By Thomas M. Haines, Managing Director
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Alert | April 1, 2013
Executive Compensation 2012 Year in Review and Implications for 2013 and Beyond
By James Park, Steven L. Cross
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Alert | January 30, 2013
Institutional Shareholder Services Announces New Governance QuickScore Model
By Ted Simmons, David Yang
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Alert | December 10, 2012
ISS Clarifies 2013 Policy Updates
By Kenneth H. Sparling, David Yang, Wendy J. Hilburn
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Alert | November 19, 2012
ISS Releases 2013 Policy Updates
By Wendy J. Hilburn, David Yang
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Alert | November 6, 2012
Realized Pay - New Approach for Measuring Pay
By Erin Bass-Goldberg, Managing Director
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Alert | October 19, 2012
ISS Releases 2013 Draft Policy Changes For Comment
By Wendy J. Hilburn, David Yang
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Alert | July 20, 2012
2012 Glass Lewis Policy Updates
By Steven L. Cross, Managing Director & Head of Houston Office
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Alert | June 27, 2012
SEC Finalizes Rules for Compensation Committee and Adviser Independence
By Alexa Kierzkowski, Managing Director
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Alert | March 23, 2012
Executive Compensation 2011 Year in Review
By Jeffrey M. Kanter, Managing Director
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Alert | December 29, 2011
Institutional Shareholder Services Announces Updates to Governance Risk Indicators (GRId)
By David Yang, Managing Director
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Alert | December 23, 2011
ISS Issues Technical Paper and Updated Burn Rate Tables
By Wendy J. Hilburn
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Alert | November 18, 2011
ISS 2012 POLICY UPDATES
By Wendy J. Hilburn
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Alert | October 20, 2011
ISS Draft 2012 Policy Changes
By Wendy J. Hilburn
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Alert | July 21, 2011
SEC Staff Updates Interpretive Guidance On Executive and Director Compensation Disclosure Rules
By Thomas M. Haines, Managing Director
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Alert | April 29, 2011
Comments On Committee Independence - SEC
By David Gordon, Managing Director
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Alert | April 14, 2011
Fidelity Releases Revised Proxy Voting Guidelines
By Wendy J. Hilburn
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Alert | April 6, 2011
SEC Proposes Rules for Compensation Committee and Adviser Independence
By Alexa Kierzkowski, David Gordon
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Alert | March 28, 2011
SEC Staff Updates Interpretive Guidance On Executive and Director Compensation Disclosure Rules
By Thomas M. Haines, Managing Director
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Alert | March 23, 2011
Executive Compensation Year in Review: Looking Back on 2010 and Implications for 2011
By Claude E. Johnston
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Alert | December 17, 2010
Updated ISS Burn Rate Tables
By Wendy J. Hilburn
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Alert | November 23, 2010
ISS Issues 2011 Policy Updates
By Wendy J. Hilburn
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Alert | November 17, 2010
Shareholder Approval of Executive Compensation and Golden Parachute Arrangements
By David Gordon, Managing Director
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Alert | October 21, 2010
SEC Proposed Rules on Shareholder Advisory Votes on Say on Pay, Frequency of Say on Pay Votes, and Golden Parachute Compensation
By David Gordon, Managing Director
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Alert | August 13, 2010
Comments to Securities and Exchange Commission on Dodd-Frank Act of 2010

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Alert | August 6, 2010
Comments to Department of Transportation on Potential Changes to Reimbursement Rules Regarding Employee Use of Company Aircraft
By David Gordon, Managing Director
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Alert | June 29, 2010
Executive Compensation and Corporate Governance Provisions in Dodd-Frank Bill
By David Gordon, Managing Director
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Alert | June 28, 2010
Banking Regulatory Agencies Issue Final Guidance on Sound Incentive Compensation Policies
By David Yang, Managing Director
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Alert | June 16, 2010
SEC Staff Releases Interpretive Guidance On Executive and Director Compensation Disclosure Rules
By Thomas M. Haines, Managing Director
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Alert | May 13, 2010
RiskMetrics Group Discloses Complete Methodology of Governance Risk Indicators (GRId)l to Measure Governance-Related Risk
By Wendy J. Hilburn
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Alert | April 21, 2010
Executive Compensation 2009 – The Year in Review and Outlook for 2010
By Martin L. Katz, Managing Director
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Alert | March 24, 2010
RiskMetrics Group Discloses Complete Methodology of Governance Risk Indicators (GRId)
By Wendy J. Hilburn
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Alert | March 16, 2010
SEC Staff Releases Interpretive Guidance On Executive and Director Compensation Disclosure Rules
By Thomas M. Haines, Managing Director
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Alert | March 3, 2010
RiskMetrics Group Releases Governance Risk Indicators (GRId) Tool to Measure Governance-Related Risk
By Wendy J. Hilburn
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Alert | February 25, 2010
SEC and RiskMetrics Group Seek Greater Explanation of Compensation Risk Assessments in 2010 Proxy Statements
By Michael R. Marino, James E. Kim
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Alert | December 18, 2009
SEC Approves Amendments to Proxy Disclosure Rules Relating to Compensation and Corporate Governance
By Louis C. Taormina, Managing Director
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Alert | November 23, 2009
Riskmetrics Group 2010 Policy Updates
By Wendy J. Hilburn
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Alert | November 17, 2009
Executive Compensation and Corporate Governance Provisions in Restoring Financial Stability Act of 2009

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Alert | October 30, 2009
Federal Reserve Issues Proposed Guidance on Sound Incentive Compensation Policies
By David Yang, Managing Director
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Alert | September 28, 2009
FASB Launches New Accounting Standards Codification All Preexisting Non-SEC Accounting Standards Are Superseded 1
By Thomas M. Haines, Managing Director
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Alert | September 2, 2009
SEC Releases Interpretive Guidance On New Executive Compensation Disclosure Rules
By Thomas M. Haines, Managing Director
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Alert | August 18, 2009
House Passes the Corporate and Financial Institution Compensation Fairness Act of 2009 (H.R. 3269)
By David Gordon, Managing Director
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Alert | July 23, 2009
Treasury Proposes Legislation to Congress for Say-on-Pay and Compensation Committee Independence
By Alexa Kierzkowski, Managing Director
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Alert | July 14, 2009
SEC Proposes Proxy Disclosure and Corporate Governance Revisions
By Louis C. Taormina, Managing Director
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Alert | June 18, 2009
Treasury Issues TARP Guidance on Compensation and Corporate Governance
By David Gordon, Managing Director
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Alert | June 12, 2009
Obama Administration Releases Executive Compensation Principles and Proposals for U.S. Public Companies
By Wendy J. Hilburn, Kathryn L. Neel
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Alert | June 4, 2009
SEC Releases Interpretive Guidance On New Executive Compensation Disclosure Rules
By Thomas M. Haines, Managing Director
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Alert | May 22, 2009
Shareholder Bill of Rights Act of 2009 Introduced in Senate

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Alert | May 19, 2009
Designing a "Repayment" Policy May Be Harder Than You Think: Issues that a Company Should Consider
By David Gordon, Michael P. Chavira
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Alert | April 28, 2009
Executive Compensation 2008- The Year in Review & The Road Ahead
By Charley King, G. Steven Harris
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Alert | March 11, 2009
U.K. Financial Services Authority Issues Code of Practice on Remuneration Policies
By Wendy J. Hilburn
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Alert | February 18, 2009
Congress Expands Restrictions on Executive Compensation for Financial Institutions under Troubled Asset Relief Program
By David Gordon, Managing Director
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Alert | February 11, 2009
US Treasury Department Announces New Restrictions on Executive Compensation for Financial Institutions
By David Gordon, Managing Director
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Alert | November 26, 2008
RiskMetrics 2009 Policy Update
By Wendy J. Hilburn
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Alert | October 17, 2008
Treasury Department Issues Executive Compensation Rules under the Capital Purchase Program for U.S. Financial Institutions
By David Gordon, Edward D. Graskamp
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Alert | October 10, 2008
Moral Hazard and Executive Compensation

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Alert | October 6, 2008
Congress Curbs Compensation of Executives Under Financial Rescue Plan
By Edward D. Graskamp, David Gordon
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Alert | September 15, 2008
Recent Developments Regarding the Effect of Equity Compensation on Earnings per Share
By Thomas M. Haines, Managing Director
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Alert | July 31, 2008
SEC Releases Interpretive Guidance on New Executive Compensation Disclosure Rules (Revised 6/04/09)
By Thomas M. Haines, Managing Director
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Alert | July 14, 2008
Technical Issues Related to Accelerated Vesting of RSUs at Retirement
By David Gordon, Cimi Silverberg
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Alert | May 20, 2008
Comprehensive Executive Compensation "Reform" Bill Introduced into Senate
By David Gordon, Managing Director
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Alert | March 20, 2008
Highlights from the Recent Congressional Hearing on CEO Pay and the Mortgage Crisis
By Louis C. Taormina, Managing Director
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Alert | March 5, 2008
IRS REVENUE RULING 2008-13 Planning Considerations for Reducing Loss of Treatment as Performance-Based Compensation Under Section 162(m)
By Eric Winikoff, Managing Director & Head of Los Angeles Office
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Alert | February 22, 2008
2007 - The Year In Review
By Noah T. Kaplan, Managing Director & Head of San Francisco Office
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Alert | February 1, 2008
Entitlement to Incentive Compensation on Termination of Employment May Result in Loss of Treatment as Performance-Based Compensation under Section 162(m)
By Jeffrey M. Kanter, Managing Director
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Alert | January 4, 2008
SEC Issues Extension for Using Simplified Method to Calculate Employee Stock Option Expense
By Kathryn L. Neel, Thomas M. Haines
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Alert | November 21, 2007
ISS 2008 Policy Updates
By Wendy J. Hilburn
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Alert | November 5, 2007
SEC Confirms Zions Bancorporation’s ESOARS And Auction Process Meet The Measurement Objectives Of FAS123R For Determining Accounting Expense
By Cimi Silverberg, Managing Director & Head of Chicago Office
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Alert | October 11, 2007
SEC Staff Observations in its Review of Executive Compensation and Related Disclosure
By David Yang, Managing Director
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Alert | August 30, 2007
SEC Staff Comment Letters on Proxy Disclosure of Exec Comp
By David Yang, Managing Director
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Alert | August 29, 2007
Automatic Extension of Stock Option Term Because of Inability to Exercise Due to Delinquent Company SEC Filings

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Alert | June 7, 2007
Only Four Employees Now Subject to Section 162(m); CFO No Longer Included

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Alert | April 27, 2007
FASB Redeliberates Guidance on Accounting for Share-Based Payments in Connection with Business Combinations
By Thomas M. Haines, Managing Director
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Alert | April 23, 2007
Highlights of Final 409A Deferred Compensation Regulations

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Alert | March 30, 2007
Bill to Mandate Shareholder Advisory Vote on Executive Compensation Gathers Momentum

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Alert | January 29, 2007
SEC Releases interpretive Guidance on New Executive Compensation Disclosure Rule (Revised 8/31/07)
By Thomas M. Haines, Managing Director
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Alert | December 29, 2006
Google Announces New Transferable Stock Option Program
By Michael P. Chavira, Managing Director
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Alert | December 28, 2006
Heads-Up On Executive Compensation Disclosure

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Alert | November 22, 2006
ISS 2007 Policy Updates
By Wendy J. Hilburn, David M. Cole
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Alert | October 11, 2006
Heads-Up On Deferred Compensation Guidance

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Alert | October 4, 2006
ISS 2007 Policy Change Public Comment Period
By David M. Cole, Wendy J. Hilburn
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Alert | September 14, 2006
Planning for the New Proxy Disclosure Rules - Practical Guidance
By Erin Bass-Goldberg, Managing Director
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Alert | August 22, 2006
New SEC Rules Revise Form 8-K Disclosure of Executive Compensation Arrangements
By Louis C. Taormina, Managing Director
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Alert | August 14, 2006
Heads-Up On Executive Compensation Disclosure

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Alert | August 11, 2006
New Antidilution Stock Plan Amendment May Be Required Under Statement 123R
By Thomas M. Haines, Alexa Kierzkowski
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Alert | July 28, 2006
Landmark “Disney” Decision Provides Guidance For Compensation Governance
By Edward D. Graskamp
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Alert | June 8, 2006
Congress Holds Hearings On Executive Compensation
By Alexa Kierzkowski, Managing Director
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Alert | March 9, 2006
SEC Proposal on New Proxy Rules

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Alert | March 7, 2006
2005 - The Year In Review
By Claude E. Johnston, Eric Winikoff
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Alert | February 3, 2006
FASB Amends Statement 123(R) for Contingent Cash Settlement of Stock Options
By Thomas M. Haines, Managing Director
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Alert | February 1, 2006
SEC Proposals On Executive Compensation Disclosure
By Edward D. Graskamp
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Alert | November 29, 2005
ISS 2006 Policy Changes
By Wendy J. Hilburn, David M. Cole
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Alert | November 3, 2005
Year End Action On Deferred Compensation

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Alert | October 7, 2005
Heads-Up On Deferred Compensation Guidance

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Alert | September 16, 2005
FASB Provides Relief on Grant-Date Communication Issue
By Thomas M. Haines, Managing Director
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Alert | April 15, 2005
SEC Delays Effective Date for Statement 123R
By Thomas M. Haines, Managing Director
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Alert | April 4, 2005
SEC Staff Releases Guidance on Option Valuation Under Statement 123(R)
By Thomas M. Haines, Managing Director
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Alert | March 22, 2005
2004 – The Year in Review Executive Compensation Regulatory Framework Dramatically Altered
By Edward D. Graskamp
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Alert | March 9, 2005
FAS 123(R) Requires Acceleration of Equity Compensation Cost for Retirement-Eligible Employees
By Thomas M. Haines, Managing Director
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Alert | February 28, 2005
Action Items in Response to IRS Guidance on Deferred Compensation

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Alert | December 22, 2004
Heads-Up On Deferred Compensation Guidance

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Alert | December 20, 2004
FASB Issues Final Statement on Accounting for Share-Based Payment
By Thomas M. Haines, Managing Director
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Alert | December 17, 2004
ISS 2005 Policy Changes
By David M. Cole, Wendy J. Hilburn
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Alert | December 2, 2004
Provisions Affecting Deferred Compensation in the American Jobs Creation Act of 2004

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Alert | October 20, 2004
FASB Decides on Effective Date for Option Expensing
By Thomas M. Haines, Managing Director
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Alert | October 12, 2004
Heads-Up on Deferred Compensation Legislation

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Alert | September 3, 2004
FASB Makes Progress On Stock Compensation Redeliberations Delay in Effective Date May Not Be Necessary
By Thomas M. Haines, Cimi Silverberg
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Alert | August 19, 2004
Additional Form 8-k Disclosure Requirements and Acceleration of Filing Date
By Louis C. Taormina, Managing Director
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Alert | August 12, 2004
Regulatory Update
By Thomas M. Haines, Managing Director
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Alert | July 22, 2004
Update on Close of FASBs Public Comment Period

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Alert | June 28, 2004
UPDATE: JOBS Provisions Affecting Deferred Compensation

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Alert | May 29, 2004
JOBS Provisions Affecting Deferred Compensation

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Alert | May 28, 2004
Lattice-Based Stock Option Valuation Models
By David M. Cole, Managing Director
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Alert | May 10, 2004
FWC Response to FASB's Invitation to Comment on Exposure Draft

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Alert | April 13, 2004
FASB Issues Exposure Draft on Share-Based Payment
By Thomas M. Haines, Managing Director
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Alert | March 12, 2004
Executive Compensation Year in Review (2003)

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Alert | February 26, 2004
IASB Issues Final Standard on Share-Based Payment
By Thomas M. Haines, Managing Director
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Alert | January 16, 2004
ISS 2004 Policy Changes
By David M. Cole, Wendy J. Hilburn
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Alert | January 7, 2004
NACD Releases Blue Ribbon Report on Executive Compensation and Role of the Compensation Committee
By Daniel J. Ryterband, Chairman & Chief Executive Officer
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Alert | December 23, 2003
NYSE Releases Guidance on Shareholder Approval Rules for Equity Compensation Plans
By Daniel J. Ryterband, Chairman & Chief Executive Officer
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Alert | December 8, 2003
The Business Roundtable Issues New Guiding Principles for Executive Compensation
By David Yang, Managing Director
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Alert | November 5, 2003
FASB Announces Planned Effective Date and Method of Transition for Stock Option Expensing Mandate
By Thomas M. Haines, Cimi Silverberg
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Alert | October 31, 2003
Transferable Stock Options: Microsoft's Program
By Erin Bass-Goldberg, Jeffrey M. Kanter
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Alert | September 22, 2003
MCI Report Suggests New Standards in Executive Compensation Governance

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Alert | September 18, 2003
FASB Delays Timetable on Stock Compensation Project
By Thomas M. Haines, Cimi Silverberg
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Alert | August 20, 2003
European Commission Report - The Legal & Administrative Environment for Employee Stock Options in the EU

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Alert | August 8, 2003
Valuation of Employee Stock Options: Summary of Views from FASB's Option Valuation Group

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Alert | July 28, 2003
A Retreat from Options: Microsoft's New Stock Compensation Program
By Louis C. Taormina, Managing Director
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Alert | July 16, 2003
IRS Proposes New Regulations for ISOs and ESPPs
By Michael P. Chavira, Managing Director
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Alert | July 2, 2003
Jobs Growth Tax Relief Reconcilation Act of 2003
By David M. Cole, Managing Director
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Alert | July 1, 2003
NYSE Releases Final Shareholder Approval Requirements
By Daniel J. Ryterband, Chairman & Chief Executive Officer
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Alert | June 23, 2003
FASB Makes Headway on Stock Compensation Project
By Thomas M. Haines, Cimi Silverberg
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Alert | May 19, 2003
SEC Finalizes Rules Concerning Section 16(a) Reports
By Louis C. Taormina, Managing Director
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Alert | May 2, 2003
Board of Director Compensation: A Changing Environment
By Louis C. Taormina, Managing Director
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Alert | March 14, 2003
FASB Decides to Add Stock Compensation Project to Agenda

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Alert | March 13, 2003
2002 Year in Review: Navigating the Complexities of Executive Compensation Reforms

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Alert | January 10, 2003
FASB Issues Final Standard on Amendments to Statement 123
By Thomas M. Haines, Managing Director
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Alert | December 23, 2002
FASB Releases Invitation to Comment on IASB Share-Based Payment Exposure Draft
By Thomas M. Haines, Managing Director
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Alert | October 15, 2002
Update on NYSE and NASDAQ Shareholder Approval Requirements
By Daniel J. Ryterband, Chairman & Chief Executive Officer
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Alert | October 11, 2002
FASB Releases Exposure Draft on Amendments to Statement 123
By Thomas M. Haines, Managing Director
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Alert | October 9, 2002
Conference Board Issues Executive Compensation Best Practices Suggestions
By Jeffrey M. Kanter, Managing Director
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Alert | September 10, 2002
NYSE & NASDAQ Governance Rule Proposals Under Review at SEC
By Daniel J. Ryterband, Chairman & Chief Executive Officer
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Alert | August 29, 2002
SEC Adopts Rules on Accelerated Filing Deadlines for Quarterly & Annual Reports
By Louis C. Taormina, Managing Director
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Alert | August 28, 2002
SEC Finalizes Rules on Ownership Reports and Trading by Officers, Directors and Principal Security Holders
By Louis C. Taormina, Managing Director
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Alert | August 9, 2002
Executive Compensation Implications of the Sarbanes-Oxley Act of 2002
By Michael P. Chavira, Managing Director
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Alert | August 5, 2002
Workplace Employee Stock Option Act of 2002
By David M. Cole, Managing Director
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Alert | August 2, 2002
EITF Finally Concludes Deliberations on Issue No. 00-23
By Thomas M. Haines, Managing Director
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Alert | August 2, 2002
EITF Issue No. 00-23: Issues Related to Accounting for Stock Compensation

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Alert | July 30, 2002
Update on Stock Option Accounting Debate
By Daniel J. Ryterband, Chairman & Chief Executive Officer
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Alert | July 25, 2002
The "Retention Ratio" Ownership Guideline
By Wendy J. Hilburn
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Alert | July 24, 2002
Planning for the New Shareholder Approval Requirements for All Equity Grants to Employees

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Alert | July 1, 2002
Treasury Dept. & IRS Extend Moratorium on ESPPs and ISOs
By Michael P. Chavira, Managing Director
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Alert | June 30, 2002
New IRS Guidance: Valuation of Options & Golden Parachute Payments

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Alert | June 13, 2002
ISS Corporate Governance Quotient
By Wendy J. Hilburn
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Alert | June 12, 2002
NYSE & NASDAQ Address Compensation-Related Corporate Governance Issues
By Daniel J. Ryterband, Chairman & Chief Executive Officer
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Alert | June 3, 2002
S&P Introduces "Core Earnings" Definition
By Erin Bass-Goldberg, Managing Director
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Alert | April 23, 2002
SEC Proposals Accelerate Periodic Report Filing Dates and Highlight Certain Management Transactions
By Louis C. Taormina, Managing Director
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Alert | April 8, 2002
IRS Issues Long-Awaited Proposed Regulations on Golden Parachute Payments

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Alert | April 1, 2002
Executive Compensation Year in Review (2001)
By David Yang, Managing Director
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Alert | March 7, 2002
EITF Releases More Complex Guidance Under Issue No. 00-23
By Thomas M. Haines, Managing Director
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Alert | March 4, 2002
Forces to Overthrow Stock Option Accounting Gaining Strength

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Alert | February 28, 2002
No Tax Deduction If No Expense For Stock Options- Part 2
By Michael P. Chavira, Managing Director
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Alert | January 28, 2002
IRS Extends Comment Period for Proposed Regulations on the Taxation of ESPP and ISOs
By Michael P. Chavira, Managing Director
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Alert | January 11, 2002
IRS Issues Proposed Regulations on the Taxation of Employee Stock Purchase Plans and Incentive Stock Options
By Michael P. Chavira, Managing Director
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Alert | January 8, 2002
ISS 2002 Policy Changes
By Wendy J. Hilburn
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Alert | January 7, 2002
SEC Adopts New Disclosure Rules for Equity Incentive Plans
By Louis C. Taormina, Managing Director
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Alert | December 27, 2001
ETIF Deliberations on Issue No. 00-23 Continue into Second Year
By Thomas M. Haines, Managing Director
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Alert | October 26, 2001
Stock Option Grant Guidelines: Allocation Method
By David Yang, James E. Kim
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Alert | October 3, 2001
International Accounting Standards Board Reopens Controversial Stock Option Accounting Project

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Alert | October 1, 2001
Bill Introduced into Congress Exempting ESPPs and ISOs from Employment Taxes and Income Tax Withholding
By Michael P. Chavira, Managing Director
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Alert | August 23, 2001
Potentially Negative Accounting Changes For Stock Options with a Reload Feature

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Alert | August 16, 2001
An Update On the Continuing Deliberation of EITF Issue No. 00-23
By Thomas M. Haines, Managing Director
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Alert | August 13, 2001
New Bill Would Eliminate Capital Gains On Stock Investments in New Companies
By Louis C. Taormina, Managing Director
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Alert | August 9, 2001
IASB Announces Project to Change Accounting Standards for Stock Options

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Alert | June 22, 2001
New International Accounting Standards Board May Try to Impose an Earnings Charge for Stock Options Under U.S. GAAP

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Alert | May 16, 2001
Stock Plan Dilution and Negative Shareholder Votes - Update for 2000 Results

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Alert | March 29, 2001
Summary of 2000 Regulatory and Other Developments Affecting Executive Compensation

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Alert | March 7, 2001
EITF Continues its Deliberations on Issue No. 00-23
By Thomas M. Haines, Managing Director
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Alert | February 23, 2001
Proposed SEC Disclosure Rules for Equity Compensation Plans
By Louis C. Taormina, Managing Director
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Alert | February 16, 2001
SEC Issues Accounting Guidance for Stock Option Exercise Rescissions
By Thomas M. Haines, Managing Director
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Alert | December 14, 2000
Nasdaq Stock Market Requests Public Comments on Shareholder Approval Issues
By Daniel J. Ryterband, Chairman & Chief Executive Officer
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Alert | October 19, 2000
House Ways and Means Subcommittee Holds Hearing on Employee Stock Option Plans

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Alert | October 18, 2000
New Insider Trading Rule to Provide Clarity for Insiders
By Louis C. Taormina, Managing Director
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Alert | October 12, 2000
EITF Resolves Several Stock Option Accounting Issues
By Thomas M. Haines, Managing Director
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Alert | September 15, 2000
FASB and EITF Issue Rulings on Accounting for Stock Compensation
By Thomas M. Haines, Managing Director
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Alert | August 2, 2000
Bill for New Form of Tax-Favored Employee Stock Purchase Plans Introduced
By Jeffrey M. Kanter, David M. Cole
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Alert | May 10, 2000
Summary of FASB Interpretation No. 44
By Thomas M. Haines, Managing Director
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Alert | May 1, 2000
FASB Interpretation No. 44- Accounting for Certain Transactions Involving Stock Compensation - REVISED
By Thomas M. Haines, Managing Director
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Alert | April 20, 2000
Another Perspective on the Cost of Stock Options

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Alert | April 19, 2000
Senate Passes Bill That Would Exempt Stock Option Gains From Overtime Calculations
By Beverly Aisenbrey
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Alert | March 14, 2000
Congressional Hearing on Including Stock Option Gain in Base Rate for Overtime Pay May Lead to New Legislation

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Alert | March 1, 2000
Summary of 1999 Legislative and Other Developments Affecting Executive Compensation

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Alert | January 24, 2000
FASB Concludes Redeliberations on Proposed Interpretation of Opinion 25
By Thomas M. Haines, Managing Director
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Alert | January 4, 2000
Department of Labor Opinion Affecting Broad-Based Stock Option Awards

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Alert | November 18, 1999
FASB Redeliberations Continue on Proposed Interpretation of Opinion 25
By Thomas M. Haines, Managing Director
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Alert | August 20, 1999
FASB Begins Redeliberations on Proposed Interpretation of Opinion 25
By Thomas M. Haines, Managing Director
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Alert | June 14, 1999
SEC Approves Revised New York Stock Exchange Definition of Broadly-Based Plan
By Daniel J. Ryterband, Chairman & Chief Executive Officer
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Alert | April 27, 1999
FASB Releases Exposure Draft on Proposed Interpretation of Opinion 25
By Thomas M. Haines, Managing Director
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Alert | April 5, 1999
EITF Requires Compensation Cost for Excess Stock-for-Tax Withholding Transactions
By Thomas M. Haines, Managing Director
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Alert | March 10, 1999
FASB Proposes to Tighten the Rules on Stock-for-Tax Withholding
By Thomas M. Haines, Managing Director
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Alert | February 8, 1999
SEC Staff Permits Vote on Shareholder Proposal Requiring Approval of Stock Option Repricing

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Alert | February 4, 1999
Summary of 1998 Legislative Updates
By Erin Bass-Goldberg, Managing Director
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Alert | December 18, 1998
FASB Completes Opinion 25 Interpretation Project - Exposure Draft to be Issued in March

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Alert | November 25, 1998
A Response to Those Who Would Advocate Option Repricing

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Alert | November 24, 1998
ISSue Compass Model
By Wendy J. Hilburn
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Alert | October 20, 1998
Deductibility of Executive Compensation

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Alert | September 18, 1998
FASB EITF Shuts Down Use of Rabbi Trusts by Companies to Diversify Deferred Stock

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Alert | August 28, 1998
FASB Proposes Charge to Earnings for Repriced Stock Options

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Alert | August 5, 1998
Update on FASB Option 25 Stock Compensation Project

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Alert | July 7, 1998
Additional Disclosure Needed on Supplemental Retirement Plans
By Daniel J. Ryterband, Chairman & Chief Executive Officer
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Alert | June 9, 1998
FASB Makes Progress on Interpreting Opinion 25 Accounting Rules on Employee Stock Options

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Alert | May 6, 1998
NYSE Clarifies Broad-Based Stock Option Plan Exemption from Shareholder-Approval Requirements

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Alert | April 17, 1998
Corporate Transferable Option Developments -- IRS Rules on Transferring Unvested Options

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Alert | March 30, 1998
SEC Proposes Extending Form S-8 Registration to Transferred Stock Options

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Alert | February 9, 1998
Summary of 1997 Legislative and Other Developments Affecting Executive Compensation
By Daniel J. Ryterband, Chairman & Chief Executive Officer
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Alert | December 12, 1997
Shareholder Voting on Stock Plans for Executives ISS's Stock Plan Valuation Model on the Web

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Alert | November 17, 1997
Corporate Governance – The Business Roundtable Issues its Statement and CaIPERS Plans to Survey Co

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Alert | November 13, 1997
Legislation Introduced for New Form of Employee Stock Options

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Alert | August 22, 1997
Executive Compensation Implications of Changes in Tax Law
By Daniel J. Ryterband, Chairman & Chief Executive Officer
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Alert | July 25, 1997
FASB Affirms Fixed-Plan Accounting for Deferrals of Stock Option Gains Under Limited Circumstances

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Alert | May 9, 1997
Proposed Bill – No Tax Deduction if No Expense for Stock Options

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Alert | April 17, 1997
1997 Disclosure of FAS 123 Stock Option Valuation

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Alert | March 17, 1997
New Earnings per Share Accounting Standard May Shed More Sunlight on Stock-Based Compensation
By Thomas M. Haines, Managing Director
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Alert | February 28, 1997
Summary of 1996 Legislative and Related Developments Affecting Executive Compensation

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Alert | February 13, 1997
Stock Plan Dilution and Negative Shareholder Votes

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Alert | January 15, 1997
SEC Issues Interpretations to New Rule 16b-3

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Alert | January 10, 1997
FASB Identifies Issues to be Resolved by New Opinion 25 Project
By Thomas M. Haines, Managing Director
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Alert | October 7, 1996
Transferable Stock Options - After New Rule 16b-3

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Alert | August 26, 1996
FASB Approves Repairs and Maintenance Project on Opinion 25 -- Accounting for Stock Issued to Employees

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Alert | August 2, 1996
SEC Adopts a Radically Different Rule 16b-3

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Alert | May 6, 1996
The Use of Non-Recourse Loans to Exercise Stock Options Can Cause Variable Expense

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Alert | April 24, 1996
FASB Proposes Changes in Calculation and Presentation of Earnings Per Share
By Thomas M. Haines, Managing Director
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Alert | March 20, 1996
Compliance with the Footnote Disclosure Requirements of FAS 123
By Thomas M. Haines, Managing Director
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Alert | March 15, 1996
Fairness to Employees Requires That Shareholders Accept More Dilution from Stock Options

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Alert | March 1, 1996
Summary of 1995 Legislative and Related Developments Affecting Executive Compensation

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Alert | February 14, 1996
IRS Provides Guidance on FICA Treatment for Deferred Compensation
By Thomas M. Haines, Managing Director
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Alert | November 8, 1995
FASB Releases Final Standard on Accounting for Stock-Based Compensation
By Thomas M. Haines, Managing Director
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