Executive Pay and Loyalty

Links - Laws and Regs

United States Law


Section 503(c) re severance and other compensation restrictions for insiders of debtors.


ERISA Regulations

Internal Rev. Code - Employee Benefits

Search: other §s

Treas Reg. 1.61 to 1.169 (including Section 83 regs). Same in Justia 1.61 through 1.169

Treas. Reg. 1.162-27 -- Annual $1,000,000 deduction limit for certain executive remuneration (applicable to each of the CEO and next three highest paid executives of U.S. public companies, other than the CFO).  
Treas. Reg. 1.280G -- Golden Parachute Regulations.

Code 409A -- Section 409A regulations

Treas. Reg. 1.401 to 1.436

Rev. Proc 92-64
re model rabbi trust. See also Rev. Proc. 92-65 re IRS ruling requirements for deferred comp. plans.

Securities - Federal

33 Act and 34 Act

Dodd-Frank Act
Section 951 re Say on Pay. ALSO: 1934 Act as amended by Dodd-Frank.

search by company name.

3, 4, 5   /  8-K  /  S-8 

Proxy Rules 14a for New Stock Plans - see Item 10
   -- See Items 25 to 40 of SEC Telephone Interps re New Plan Benefits

Reg S-K
  • Item 201(d) addressing disclosure of equity plans re shareholder approval
  • Item 402 re Executive Comp. Disclosure
Rule 16b-3 -- SEC short-swing profit exemption for benefit plans.

Securities Laws -- 1933 Act Regs Table of Contents with Links
SEC Interpretations
  -- Telephone Interp re new Plan Benefits Table (see 25-40)
  -- CD&Is re executive compensation disclosure (Reg S-K interps). 
  • CD&Is re 8-K disclosures.
  • CD&Is re Section 16 issues.
  • SEC Say on Pay CD&Is - released 2/11/2011.
  • July 11, 2011 New CD&Is:
    • Section 121A. Item 5.07 of Form 8-K - New Question 121A.03
    • Section 121A. Item 5.07 of Form 8-K - New Question 121A.04
Shareholder Approval Rules for Equity Comp Plans