United States: Executive Remuneration

The Treasury Department formally declined a request from a group of Senate Democrats to change the tax rules governing how employees value personal use of employer-provided aircraft, preserving the Standard Industry Fare Level (SIFL) valuation method.

The Securities and Exchange Commission has submitted three significant draft proposed rules to the White House for review, targeting executive compensation disclosure requirements, proxy solicitation procedures, and shareholder proposal regulations. These proposals signal a potential shift toward streamlining compliance burdens and refocusing disclosure...

The SEC has submitted a comprehensive rule proposal on executive compensation disclosure reform to the White House for review, following a June 2025 roundtable that examined the complexity and effectiveness of current disclosure requirements. Stakeholders debated whether to maintain prescriptive rules or shift toward principles-based disclosure, with particular focus on challenges posed by Dodd-Frank Act requirements including pay versus performance tables, clawback provisions, and CEO pay ratio disclosures

Companies preparing for IPOs, direct listings, or SPAC transactions face heightened scrutiny of their executive compensation programs from institutional investors and proxy advisory firms.

On May 19, 2026, the SEC proposed amendments (Release No. 33-11419) that would significantly revise the public company filer status framework and related disclosure obligations.

We are delighted to share with you our latest “Leadership in the Law” discussion with Kevin O’Connor, Senior Vice President, General Counsel and Corporate Secretary of Lockheed Martin...

Recognizing the importance of an effective compensation plan for attracting, retaining, and motivating key executive talent during an initial public offering (IPO), Alvarez & Marsal Tax, LLC (A&M) released...

This special series of the Governing Health podcast with SullivanCotter highlights developments in and offers support to the board's executive compensation committee in light...

As public companies prepare for the 2026 proxy and annual reporting season, significant regulatory and market developments are shaping disclosure practices, governance and investor engagement.