IRC 409A and Equity

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The following is excerpted from our book “409A Administration Handbook” (which is about to come out with a new name and an extensive new valuation section). Q. 25. Are stock options subject to § 409A? Generally not, though there is … Continued

Compensation Committee Independence and Consultants

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New SEC Rule 10C-1 directs the national stock exchanges and associations (“FINRA”) to adopt rules requiring listed companies to comply with rules regarding the following: Independence of compensation committee members,[1] Compensation committee authority to retain consultants, independent legal counsel and … Continued

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