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2025 Executive Compensation Reminders for Public Companies
Debevoise & Plimpton LLP
Dec. 20, 2024 "[1] Understand SEC disclosure and tax implications of executive and director perks ... [2] Revisit ESG (including DEI) goals in short- and long-term incentive plans ... [3] Enhance disclosure for adjustments to non-GAAP metrics that increase incentive payouts ... [4] Comply with new disclosure requirements for timing of option awards ... [5] Prepare for the third year of pay-versus-performance disclosures ... [6] Assess next steps on Dodd-Frank clawback policies and recovery analyses ... [7] Consider expanding clawback policies beyond Dodd-Frank minimum requirements ... [8] Stay current on ISS and Glass Lewis policy changes ... [9] Monitor noncompete developments and reassess restrictive covenant programs." MORE >> |
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