SEC: Rulemaking

Incentive-based compensation plans are intended to align the interests of company managers and shareholders. However, when a company is required to issue a restatement, ...

The third devil is that the scope of the required compensation to be clawed back includes compensation based on financial reporting metrics as well as ...

As I said previously, "a properly designed clawback rule could yield real benefits to shareholders." In my view, such a clawback policy would be straightforward ...

The financial crisis had a wide range of causes and has required a wide range of reforms. Some public company executives pocketed hefty sums, not ...

The June 12th Federal Register contained those two new SEC proposals affecting Form ADV and mutual fund reporting changes. The publication starts the clock for ...

SEC examiners may not know if your firm has hired an outsourced CCO until they arrive on site. That would change should the agency’s new ...

Investment company advisers would have to indicate if their CCOs are compensated or employed by anyone other than their fund, according to the SEC’s new ...

In a move to “modernize” the industry data the SEC receives from investment advisers and investment companies, the Commission May 20th unanimously approved two new ...

The recommendations before us today will vastly improve the type and format of the information that funds provide to the Commission and to investors. Investors ...

The proposed amendments should improve the quality and depth of the data that investment advisers disclose and, thereby, enhance the Commission’s risk monitoring and oversight ...