Other Issues >> Executive Compensation


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Regulatory — administrative rules and information from U.S. offices and agencies

Judicial — current and past court cases and amicus briefs

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See Also — for related information

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(Items in italic are available only to Council members.)

Official Source Documents

March 13, 2013 — Burdensome Data Collection Relief Act (H.R. 1135)

Council Materials
Official Source Documents

June 22, 2016 — IRS Proposed Regulations on Application of Section 409A to Nonqualified Deferred Compensation Plans

June 22, 2016 — IRS Proposed Regulations on Deferred Compensation Plans of State and Local Governments and Tax-Exempt Entities under Section 457

August 6, 2015 — SEC Release and Fact Sheet on Pay Ratio Disclosure Final Rule

August 5, 2015 — SEC Final Rule on Pay Ratio Disclosure

July 1, 2015 — SEC Proposed Rule on Listing Standards for Recovery of Erroneously Awarded Compensation

April 29, 2015 — SEC Proposed Rule on Pay Versus Performance

April 29, 2015 — SEC Fact Sheet on Pay Versus Performance Proposed Rule

April 14, 2015 — IRS Office of Chief Counsel Memorandum: Corrections under Section 409A

March 31, 2015 — IRS Final Regulations on Certain Employee Remuneration in Excess of $1,000,000 Under Internal Revenue Code Section 162(m)

September 23, 2014 — IRS Final Regulations Regarding $500,000 Deduction Limitation for Remuneration Provided by Certain Health Insurance Providers under 162(m)

September 18, 2013 — SEC Proposed Regulations on Pay Ratio Disclosure under the Dodd-Frank Act

April 1, 2013 — IRS Proposed Regulations on Applying the $500,000 Deduction Limitation for Remuneration by Health Insurance Providers under 162(m)(6)

May 30, 2012 — IRS Notice of Proposed Rulemaking on Property Transferred in Connection With the Performance of Services Under IRC Section 83

June 24, 2011 —  IRS Proposed Regulations on Stock Programs under IRC Section 162(m)

April 17, 2007 — IRS Final Regulations on Application of Section 409A to Nonqualified Deferred Compensation Plans

Council Materials

March 3, 2016 — Executive Compensation Briefing Presentation Slides: Hot Topics in Executive Compensation: 2016 Proxy Season and Beyond

December 18, 2015 — Highlights from the Obama Administration’s October 2015 Regulatory Agendas and IRS Priority Guidance Plan

September 25, 2015 — Executive Compensation Briefing Webinar Presentation Slides: 409A Audits (Michael Falk, Winston & Strawn)

May 4, 2015 — Summary of IRS Office of Chief Counsel Memorandum Regarding Corrections under Section 409A (Courtesy of Groom Law Group)

November 20, 2014 — Executive Compensation Briefing Webinar Presentation Slides: Nonqualified Plans & Corporate Considerations (Brigen Winters, Groom Law Group; Mark Poerio, Paul Hastings; Michael Falk, Winston & Strawn; Elizabeth Drigotas, Deloitte)

October 6, 2014 — Executive Compensation Briefing Webinar Presentation Slides: Stock Plans & Awards (Brigen Winters, Groom Law Group; Mark Poerio, Paul Hastings; Erik Lundgren, Winston & Strawn; Elizabeth Drigotas, Deloitte)

September 22, 2014 — Executive Compensation Briefing Webinar Presentation Slides: Scope of Executive Compensation & SEC Rules (Brigen Winters, Groom Law Group; Mark Poerio, Paul Hastings; Erik Lundgren, Winston & Strawn)

April 9, 2014 — Benefits Briefing Webinar Presentation Slides: Executive Compensation Issues (Brigen Winters, Groom Law Group & Mark Poerio, Paul Hastings)

January 9, 2014 — Council Letter to SEC Regarding Pay Ratio Proposed Regulations

November 26, 2013 — Council Request for Extended Comment Period for SEC Pay Ratio Proposed Regulations

October 21, 2013 — Benefits Briefing Webinar Presentation Slides: Pay Ratio Rules & Other Executive Compensation Matters

April 2, 2013 — BENEFITS BLUEPRINT: Summary of IRS Proposed Regulations under PPACA Governing $500,000 Deduction Limit under Internal Revenue Code Section 162(m)(6)

January 19, 2012 — Group Letter to SEC Regarding Pay Ratio Disclosure Requirements of Dodd-Frank Act

March 23, 2011 — Council/AHIP Letter to IRS Regarding Code Section 162(m)(6) Issues

July 26, 2015 — Social Security Administration