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Don’t Overlook the Item 402(x) Disclosures Under the SEC’s New 10b5-1 Rules

The SEC added Item 402(x) to Regulation S-K. See what this new disclosure requires and how to navigate its implications during the coming fiscal years.

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Our Reaction to Rounds Two and Three of the SEC’s C&DIs on Pay vs. Performance

On September 27, the SEC issued a second batch of Compliance & Disclosure Interpretations (C&DIs) on pay vs. performance (PvP). Then, in a surprising turn of events, the SEC on…

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The New State of Play in SPACs: Forgotten, but Not Gone

SPACs haven’t gone away. So why aren’t they dominating headlines in the business media like they used to?

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Clawbacks: Demystifying the Event Study

Wondering how much incentive-based compensation to take back under the SEC’s clawback rule? An event study can help you figure it out.

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Transitioning between US GAAP and IFRS: Stock Compensation Focus

Converting from US GAAP to IFRS or vice versa is more than an accounting exercise. Here’s what you need to consider.

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How Tight Labor Markets Impact Pay Equity

See how common responses to broader labor market issues can unintentionally create disparities in pay—and what you can do to mitigate these challenges.

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What the Supreme Court’s Landmark Decision on Affirmative Action Means for Pay Equity and D&I

The Supreme Court struck down affirmative action programs in college admissions. That has implications for contemporary corporate pay equity and D&I initiatives.

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How the SEC’s Latest C&DIs Impact Pay vs. Performance Disclosure Practices

On September 27, the SEC issued a second batch of C&DIs on pay vs. performance. Then, on November 21, the SEC modified certain C&DIs from both its September 27 and February 10 releases. We summarize each interpretation provided by the SEC and share our reactions.

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The First Batch of SEC Comment Letters on Pay vs. Performance Has Dropped. Here’s What We Learned.

The SEC uploaded its first batch of comment letters on PvP disclosures. In this blog, we look at 17 comment letters dated between July 27 and August 22 and summarize the top themes.

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Navigating Illinois’ Equal Pay Registration Certificate: Practical Steps to Prepare

Explore Illinois’ new requirements under the state’s Equal Pay Act and how pay equity audits can help employers prepare to comply.