Disclosure for Disclosure’s Sake: Sections 951 & 953; Clear Disclosure, “Say on Pay” and “Say on Golden Parachutes” Among the numerous executive compensation provisions in the Dodd-Frank Act is a subset of provisions that are thematically correlated via the...
Hedging Disclosures for Employees and Directors Section 955 of the Dodd-Frank Act requires the SEC to adopt rules requiring companies to disclose in proxy statements for annual meetings whether any employee, director or designee may hedge ownership of the company’s...
Independence of Compensation Consultants and Other Compensation Committee Advisors Section 10C(b) of Dodd-Frank deals with the “Independence of Compensation Consultants and Other Compensation Committee Advisors”. A compensation committee may only select a...
Introduction: In 2011, Ryan Hemphill wrote a comprehensive analysis of the then-recently passed Dodd-Frank Wall Street Reform and Consumer Protection Act of 2010. The following is Ryan Hemphill’s analysis of three distinct sections of the Act. The specific sections...