"How the SEC proposes to resolve various ambiguities, uncertainties and open questions under the language of the Dodd Frank Act rules ... remains to be seen, but in any event certainly will impact how public companies structure their incentive compensation recoupment policies and practices. Although many companies -- especially those in the Fortune 500 -- have adopted some form of an incentive compensation clawback policy, a significant number of companies have deferred the adoption, review and/or update of their incentive compensation clawback provisions and policies pending SEC guidance[.]"