Publications

Hogan Lovells Publications

Three new acts change tax and employee benefit rules and might require employer action

Congress and the Administration have been busy recently, enacting not only the "Tax Cuts and Jobs Act" or "TCJA" on December 22, 2017, but also a Continuing Resolution on January 23, 2018,...

Published Works

The year in corporate governance

2017 was a roller coaster year for corporate governance. Corporate America engaged in a deeper critical review of progress (or lack thereof) in boardroom composition, acute responses to...

Published Works

Proxy advisor voting policies

In November 2017, proxy advisory firms Institutional Shareholder Services (ISS) and Glass Lewis released annual updates to their U.S. voting policies. These updates take effect in 2018 and...

Hogan Lovells Publications

New considerations for director compensation awards in light of Delaware Supreme Court's recent decision in In Re Investors Bancorp

The subject of director compensation awards has been moving up the corporate governance agenda of many public companies since December 2017. The Delaware Supreme Court ruled then in In re...

Hogan Lovells Publications

Tax reform brings changes to executive compensation landscape

After a flurry of activity in the House and the Senate over the past few weeks, H.R.1, colloquially known as the Tax Cuts and Jobs Act (the “Act”), which represents the first...

Hogan Lovells Publications

Corporate governance outlook 2018

This 2018 report analyzes trends in corporate governance and executive compensation disclosure in proxy filings at the 500 largest, by revenue, U.S. public companies (Equilar 500). 

Hogan Lovells Publications

SEC issues new and revised guidance on CEO pay ratio rule

On September 21, the SEC and the staff of the Division of Corporation Finance issued new and updated interpretive guidance regarding the CEO pay ratio disclosure required by Item 402(u) of...

Hogan Lovells Publications

SEC Staff Issues New Guidance on CEO Pay Ratio Disclosure Requirements

On October 18, more than a year after the SEC amended Item 402 of Regulation S-K to require most public companies to disclose annually the ratio of the CEO's annual total compensation to...

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