Publication
Alerts
New California Law Affects Payments to Executives That Are Subject to Repayment
Alert | By David Gordon, Dina Bernstein
On January 1, a new California law (AB 692, enacting California Business and Professions Code section 16608) became effective. It broadly regulates payments to employees or independent contractors that are subject to repayment….
FW Cook Featured on CNBC’s Now We Know!
Alert | FW Cook Featured on CNBC’s Now We Know!
Watch FW Cook present a primer on the role of an executive compensation consultant on Now We Know! with Steve Guttenberg, which aired on CNBC.
2025 New Hire Class
Alert | Announcing our 2025 New Hire Class
FW Cook is thrilled to announce the arrival of our 2025 New Hire Class.
New York Office New Location – Effective April 1st
Alert | Same Great City – New Location
After 10 years at our current office, we are happy to announce our move to a new home starting April 1, 2025.
IRS Proposed Regulations Under Section 162(m) are Generally Unsurprising With One Glaring Exception
Alert | By David Gordon, Dina Bernstein, Bindu Culas
On January 16, the IRS issued proposed regulations implementing the impending expansion of the…
FASB Proposed Accounting Standards Update on Income Statement Expense Disaggregation Disclosure
Alert | By Stafford Schmidt, Michael Abromowitz
The Financial Accounting Standards Board (FASB) completed discussions and voted to proceed to drafting a final version of the proposed Accounting Standards Update (ASU) for the disaggregation of income statement expenses (DISE) on June 26, 2024…
FASB Issues Accounting Standards Update on Applying Scope of Stock-Based Compensation to Profits Interest Awards
Alert | By Stafford Schmidt, Thomas Haines
The Financial Accounting Standards Board (FASB) on March 21, 2024 issued Accounting Standards Update (ASU) 2024-01 to provide further clarity regarding whether profits interest and similar awards (profits interest awards) are within the scope…
California’s New Noncompete Law Has Nationwide Implications
Alert | By David Gordon
On January 16, the IRS issued proposed regulations implementing the impending expansion of the $1 million deduction limit to the five most highly paid employees other than the executive officers currently covered by this limit…
SEC Investor Advisory Committee Recommendations Would Substantially Increase Human Capital Management Disclosures
Alert | By David Gordon, Dina Bernstein
At its September 21, 2023 meeting, the SEC Investor Advisory Committee (IAC) approved a report to the SEC containing recommendations that, if agreed to by the SEC, will dramatically expand the 2020 rules requiring human capital management…
Observations From S&P 500 Pay Versus Performance Disclosures
Alert | By Michael Abromowitz
FW Cook reviewed the S&P 500 companies that filed 2023 proxy statements as of June 1, 2023 (n=403 companies) to analyze the new SEC Pay Versus Performance (PVP) requirements. Key findings include…
FASB Proposes Accounting Standards Update on Applying Scope of Stock-Based Compensation to Profits Interest Awards
Alert | By Stafford Schmidt, Thomas Haines
FASB released a proposed Accounting Standards Update on May 11, 2023, with the aim of clarifying whether profits interest and similar awards (profits interest awards) are within the scope of stock-based compensation guidance as defined in Accounting Standards Codification Topic 718. The need for this clarification arose due to the observed diversity in practices among stakeholders.
Observations from Initial Pay Versus Performance Disclosures
Alert | By Michael Abromowitz, David Gordon, Dina Bernstein
2023 proxy statements that include the new SEC Pay Versus Performance requirements are beginning to be filed. FW Cook reviewed the first 75 public companies’ proxy statements that were filed, excluding smaller reporting companies, and key findings include…
