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Pension and Employee Benefits: Code, ERISA, & Regulations
This series provides an authoritative and comprehensive reference to the full text of benefits-related provisions of the Internal Revenue Code, the full text of ERISA, and related proposed and final regulations, as well as the official IRS and DOL preambles, and Committee Reports.
The Securities and Exchange Commission (SEC) has issued final regulations amending its executive compensation and corporate disclosure requirements.
The rules will require public companies to make new or revised disclosures concerning compensation policies and practices that present material risks to the company, stock and option awards of executives and directors, director and nominee qualifications, the leadership structure of the board of directors, the board's role in risk oversight, and potential conflicts of interest of compensation consultants that advise companies and their boards. The amendments to the disclosure rules apply to proxy and information statements, annual reports and registration statements under the Securities Exchange Act of 1934, the Securities Act of 1933, and the Investment Company Act of 1940. The amendments are effective February 28, 2010.
For more information on this and related topics, consult the CCH Pension Plan Guide, CCH Employee Benefits Management, and Spencer's Benefits Reports.
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