re severance and other compensation
restrictions for insiders of debtors.
|Internal Rev. Code - Employee Benefits
Search: other §s
|Treas. Reg. §1.83 (search results cover subsections). See Treas. Reg. 1.83-7 re stock options.
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).
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.
EDGAR search by company name.
Forms: 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
-- Telephone Interp re new Plan Benefits Table (see 25-40)
-- CD&Is re executive compensation disclosure (Reg S-K interps).
SOX 402 - Prohibition on Certain Insider Loans -- For a well recognized discussion of the SOX 402 implications of different executive compensation practices, see what is known as the Top 25 Memo that may law firms joined together to publish in 2002. And see this Harvard Governance Blog for SEC action in 2013.