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Editor's Pick Text of IRS Publication 5528: Nonqualified Deferred Compensation Audit Technique Guide (PDF)
Internal Revenue Service [IRS] Link to more items from this source
[Official Guidance]
Mar. 22, 2024
Text of SEC Final Rule: Listing Standards for Recovery of Erroneously Awarded Compensation
U.S. Securities and Exchange Commission [SEC] Link to more items from this source
[Official Guidance]
Oct. 28, 2022
Text of SEC Final Rule: Pay Versus Performance
U.S. Securities and Exchange Commission [SEC] Link to more items from this source
[Official Guidance]
Aug. 26, 2022
Text of SEC Announcement Reopening Comment Period with Specific Comment Requests for Dodd-Frank Pay-for-Performance Proposed Regs
U.S. Securities and Exchange Commission [SEC] Link to more items from this source
[Official Guidance]
Jan. 28, 2022
SEC Staff Issues Accounting Guidance on 'Spring-Loaded' Compensation Awards to Executives
U.S. Securities and Exchange Commission [SEC] Link to more items from this source
[Official Guidance]
Nov. 30, 2021
Text of SEC Reopening of Comment Period for Listing Standards for Recovery of Erroneously Awarded Compensation
U.S. Securities and Exchange Commission [SEC] Link to more items from this source
[Official Guidance]
Oct. 15, 2021
Editor's Pick Text of IRS Publication 5528: Nonqualified Deferred Compensation Audit Technique Guide (PDF)
Internal Revenue Service [IRS] Link to more items from this source
[Official Guidance]
July 1, 2021
Text of IRS Final Regs under Section 4960: Tax on Excess Tax-Exempt Organization Executive Compensation
Internal Revenue Service [IRS] Link to more items from this source
[Official Guidance]
Jan. 12, 2021
Text of IRS Final Regs: Certain Employee Remuneration in Excess of $1,000,000 Under Internal Revenue Code Section 162(m)
Internal Revenue Service [IRS] Link to more items from this source
[Official Guidance]
Dec. 21, 2020
Text of FASB Proposed Accounting Standards Update -- Stock Compensation (Topic 718): Determining the Current Price of an Underlying Share for Equity-Classified Share-Option Awards (PDF)
Financial Accounting Standards Board [FASB] Link to more items from this source
[Official Guidance]
Aug. 17, 2020
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