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Post-Proxy Season Considerations for Compensation Committees
Winston & Strawn LLP, via Lexology; free registration required Link to more items from this source
June 4, 2019

"Hedging Policy: All companies will need to make a disclosure (and many will need to make additional disclosures).... [A]ll Companies/Boards should consider whether to eliminate certain provisions and requirements that were placed in the Charter only to satisfy the requirements of (now repealed) performance-based exception of Code Section 162(m).... The only reason for continuing to maintain a Compensation Committee that satisfies the requirements of Code Section 162(m) ... is if there are any unvested or unpaid performance-based awards outstanding and grandfathered."

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