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The CEO pay ratio disclosure requirement of Regulation S-K, Item 402(u) mandated by section 953(b) of the Dodd-Frank Act requires most publicly held companies to disclose, among other matters, the ratio of the compensation of the CEO to the compensation of the company’s median employee, excluding the CEO, beginning in the 2018 proxy season.
As fall gets underway, executive compensation planning rises to the top of the priority list.
Join Morgan Lewis in September for these upcoming programs on a variety of employee benefits and executive compensation topics
Congratulations to Gina L. Lauriero on her election to the Morgan Lewis partnership in our employee benefits and executive compensation practice!

Join Morgan Lewis in June for these upcoming programs on a variety of employee benefits and executive compensation topics

As you have likely heard by now, the US Securities and Exchange Commission (SEC) has been targeting companies that require departing employees, as a condition to receiving severance benefits, to enter into severance agreements that discourage or prohibit the former employees from contacting regulators or from receiving whistleblower awards. The SEC whistleblower programs, established under Section 922 of the Dodd-Frank Wall Street Reform and Consumer Protection Act and memorialized in Section 21F of the Securities and Exchange Act of 1934, as amended, and SEC Rule 21F-17, are designed to provide incentives to individuals to encourage their providing information regarding violations of securities laws, and to protect whistleblowers from retaliation resulting from any disclosure.
In a previous post, we summarized a new Financial Accounting Standards Board (FASB) rule that allows increased share withholding for taxes under United States Generally Accepted Accounting Principles (GAAP).
With the 2016 tax return season now in the rearview mirror, it’s time to consider what financial planning options can be taken to defer 2017 and later compensation. In particular, if anticipated tax-reform efforts result in lowering individual tax rates, individuals may wish to defer 2017 income into later years. One such option is to take advantage of certain same-year deferral opportunities permitted under Section 409A of Internal Revenue Code of 1986, as amended (Section 409A).