Regulatory Links

Securities Law

Disclosure Rules

Proposed FDIC Employee Compensation and Risk-Based Assessment System - 1/14/2010
Final Rules for 2010 Compensation and Corporate Governance Disclosures - 12/16/2009
Updates to Disclosure Rules for Equity Reporting - 12/2006
Final Rules Released - 8/11/2006
Proposed Rules released - 1/27/2006

Additional SEC Guidance on Disclosure

John White’s Speech: Where’s the Analysis? - 10/9/2007
Staff Observations in the Review of Executive Compensation Disclosure - 10/9/2007
Item 402 of Regulation S-K - Interpretive Guidance - 8/8/2007
Transition Q&A's Released - 9/2006

Comment Letters

PM&P on Proposed ISS Policy Changes - 11/07/2011
PM&P on Section 956 Guidance - 05/31/2011
PM&P on Compensation Committee and Advisor Independence - 04/29/2011
PM&P on SEC Say on Pay Advisory Votes - 11/18/2010
PM&P on FDIC Employee Compensation and Risk-Based Assessment System - 02/18/2010
PM&P on Federal Reserve Proposal on Pay - 11/24/2009
Pearl Meyer & Partners on 2010 RMG Policy Changes - 11/11/2009
Pearl Meyer & Partners on Proposed SEC Disclosure Amendments - 9/15/2009
Pearl Meyer & Partners Comment Letter - 1/29/2007

Proxy Advisory Services

Risk Metrics Group (ISS) - 2010 U.S. Voting Guidelines Summary - 1/8/2010

Federal Reserve

Proposed Guidance on Sound Incentive Compensation Policies - 10/27/2009

Taxation

Section 409A – Nonqualified Deferred Compensation

Notice 2007-89 - Reporting and Wage Withholding - 11/13/2007
Notice 2007-86 - Notice of Final 2008 Transition Relief - 11/13/2007
Notice 2007-78 - 2008 Initial Transition Relief and Additional Guidance - 10/9/2007
Final Regulations - Effective 4/17/2007
Announcement 2007-18 - Compliance Resolution Program for 2006 - 2/26/2007
Notice 2006-100 - Reporting and Wage Withholding - 12/18/2006
Notice 2006-79 - Additional Transition Relief Under Section 409A - 10/23/06
Notice 2006-33 - Certain Transition Relief - 4/10/2006
Notice 2006-4 - Interim Guidance With Respect to the Application of Section 409A to Outstanding Stock Rights - 1/17/2006
Notice 2005-94 – Reporting and Withholding - 12/27/2005
Notice 2005-1 - Guidance Under § 409A of the Internal Revenue Code - 1/10/2005
Proposed Regulations - Published 10/4/2005, corrected 12/19/2005

Section 162(m) -- $1 Million Deduction Limit

Revenue Ruling 2008-13: IRS Confirms its Position on Section 162(m) Loss of Deductibility for Acceleration Following Certain Terminations, but Provides Transition Relief
PLR 200804004: IRS Reverses its Position on Deductibility of Accelerated Performance-Based Compensation - 1/25/2008
Notice 2007-49 - Who is a Covered Employee Under Section 162(m)(3)? - 6/2007

Tax-Exempt Organizations

New Form 990 and Related Rules - 12/20/2007

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