As our clients and friends know, each year Mintz Levin provides an analysis of the regulatory developments that impact public companies as they prepare for their fiscal year-end filings with the SEC and their annual...

The Tax Cuts and Job Act of 2017 was recently signed into law creating two important changes in executive compensation, which we outline below.

Earlier this month, in In re Investors Bancorp, Inc. Stockholders Litigation, the Delaware Court of Chancery reiterated its view that placing a meaningful limit on director equity awards...

SEC Acting Chairman Michael S. Piwowar issued a public statement on February 6, 2017 requesting input on any unexpected challenges that companies have experienced as they prepare for compliance with the CEO pay ratio rule, . . .

As was the case last year, there are no SEC rule changes that will take effect for the 2017 year-end reporting process.

As our clients and friends know, each year Mintz Levin provides an analysis of the regulatory developments that impact public companies as they prepare for their fiscal year-end filings with the Securities and Exchange Commission...

On August 5, by a vote of 3-to-2 with the SEC Commissioners voting along party lines, the SEC approved the final rule to implement the requirements of Section 953(b) of the Dodd-Frank Act.

Despite the attempt by the State of Montana's securities division to stay the rule, Regulation A+ is effective as of today, June 19, 2015.

Pam Greene discusses the reasons behind the shift to performance based equity compensation and outlines the structures of such agreements.

Section 162(m) of the Internal Revenue Code precludes the deduction by public companies for compensation paid to certain covered employees in excess of $1,000,000 in any taxable year.

Regulation A+ was initially proposed by the SEC in December 2013 as an amendment to little-used current Regulation A.

On Monday, the Securities and Exchange Commission proposed rules requiring disclosure of companies’ policies with respect to hedging transactions.

As our clients and friends know, each year Mintz Levin provides an analysis of the regulatory developments that impact public companies as they prepare for their fiscal year-end filings with the Securities and Exchange Commission and their annual shareholder meetings.

Investors that own more than 5% of a public company’s securities and file under the exempt category (which includes most venture capital firms and other similar investors) are required to file their beneficial ownership reports within 45 days after the close of the calendar year (i.e., on February 14).

Can merely late filing of "routine" forms get you in trouble with the SEC? Yes, at least if it happens too often.