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    1. What the Tax Cuts and Jobs Act Means for Executive Compensation

      What the Tax Cuts and Jobs Act Means for Executive Compensation

      The Tax Cuts and Jobs Act has been passed by both the House and the Senate and signed into law by President Trump. Although the final bill did not include a repeal of Code Section 409A, the complex regulatory scheme governing the taxation of deferred compensation, it may still have a significant impact on the current compensation practices of public and tax-exempt employers...

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    2. Corporate Law & Governance Update: December 2017

      Corporate Law & Governance Update: December 2017

      These challenges will impact governance elements ranging from the frequency and manner of board meetings, to information flow, to expectations of director engagement and to the board-management dynamic. These developments include, in no particular order: (1) the threat of significant business ...

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    3. Corporate Law & Governance Update: June 2017

      Corporate Law & Governance Update: June 2017

      An important new study concludes that CEO terminations for ethical lapses (as a percentage of overall CEO successions) has dramatically increased over the last five years. The study also reflects the willingness of boards to reclaim compensation from so called "unethical CEOs.” The survey results are suggestive of a growing climate of accountability in corporate boardrooms across the globe...

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    4. Liability for Directors of Nonprofit Corporations

      Liability for Directors of Nonprofit Corporations

      Lawyers are often asked to serve on Boards of nonprofit corporations and if they do so, they will often be asked by other directors about the potential individual liability of a director for actions of the nonprofit, for actions of the director and for actions of other directors. It is essential therefore that such lawyers understand the risks involved. It is the purpose this Article to further that understanding...

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    5. Acting SEC Chairman Piwowar Makes Remarks at the 2017 SEC Speaks Conference, Including With Respect to “Accredited Investor” Definition

      Acting SEC Chairman Piwowar Makes Remarks at the 2017 SEC Speaks Conference, Including With Respect to “Accredited Investor” Definition

      Acting SEC Chairman Michael S. Piwowar spoke at the SEC Speaks Conference on February 24, offering his remarks on a variety of topics, including the SEC’s disclosure regime and “non-material” disclosure requirements (referring specifically to conflict minerals, pay ratio and resource extraction disclosure requirements) and the assessment of corporate penalties for wrongdoing, among others...

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      Mentions: Conference SEC
    6. SEC Issues Proposed Rules Requiring Use of Universal Proxy

      SEC Issues Proposed Rules Requiring Use of Universal Proxy

      SEC Issues Proposed Rules Requiring Use of Universal Proxy The Securities and Exchange Commission has proposed amendments to the federal securities laws that would require use of universal proxies in connection with contested elections of directors. These universal proxies would include the names of all nominees for election to the board of directors, including both the registrant’s slate of nominees and a dissident party’s nominees.

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      Mentions: SEC Chairman
    7. Impact of 2016 Elections: Tax Code Reform and Executive Compensation

      Impact of 2016 Elections: Tax Code Reform and Executive Compensation

      President-Elect Donald Trump ’s new administration is likely to work with congressional Republicans to pursue significant changes to the Internal Revenue Code (IRC) . During the campaign, Mr. Trump’s tax proposals focused primarily on reducing the maximum corporate tax rate to 15%, eliminating the alternative minimum tax, and simplifying individual tax brackets from seven to three and lowering the maximum rate....

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    8. Enforcement at the Gates: SEC Action against Big Four Firm and New International Standards Highlight the Role of Accountants as Financial Gatekeepers

      Enforcement at the Gates: SEC Action against Big Four Firm and New International Standards Highlight the Role of Accountants as Financial Gatekeepers

      In late September 2016, Andrew Ceresney, Director of Enforcement of (“SEC”), signaled the SEC’s renewed focus on the key role played by audit committee members and external auditors as the “gatekeepers” of the financial reporting process ...

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