As companies prepare annual reports and proxy statements, the following are some key executive compensation issues to consider.
Effective today, lower thresholds are in effect for determining whether pre-merger notifications are required to be made with the Federal Trade Commission (FTC) and the Department of Justice under the Hart-Scott-Rodino Antitrust Improvements Act of 1976 (HSR).
On February 2, 2010, the Securities and Exchange Commission (“SEC”) published new interpretive guidance (“Climate Change Guidance”) relating to the disclosure requirements that public companies face with respect to climate change issues.
On December 16, 2009, the Securities and Exchange Commission (SEC) approved amendments to the proxy disclosure rules that significantly enhance disclosures relating to compensation policies and practices and Board of Director disclosures.
Letters of intent and term sheets have long been utilized by parties to “jump-start” a transaction by delineating the transaction’s basic terms and setting forth a timeline and parameters for negotiations between the parties.
The specter of federal estate tax repeal on January 1, 2010 has been looming since the enactment of the Economic Growth and Tax Reconciliation Act of 2001 (“EGTRA”).