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Section 409A rules: A timely review

"This article discusses the types of arrangements that are potentially subject to §409A and the requirements that must be satisfied in order to be in full compliance..., including the special transition rules that apply through the end of 2008." (Tax Management Compensation Planning Journal, September 5, 2008, 25 pages) More | Article (US Premium)

Executive pay and institutional investors

Interviews with 20 of America's largest institutional investors reveal that over half oppose say-on-pay shareholder proposals and a significant number are unconcerned about current executive compensation levels. (Center on Executive Compensation, 10 Sept 2008, 33 pages) More | Article

Complying with the SEC's CD&A requirements

This article summarizes SEC's recommendations on the first crop of Compensation Discussion and Analysis (CD&A) documents filed in the latest proxy season under the agency's new standards for compensation disclosure. (The CPA Journal, September 2008, 3 pages) More | Article

New board members differ from directors of past

Biographical data for new board members show that recent appointees are markedly different from past directors, this article says. The Corporate Library supplied information on 140 new public company directors. (Corporate Board Member, September/October 2008, 2 pages) More | Article

Internal control at private companies & nonprofits

Holding that a strong system of internal controls is essential to all organizations, this article says that conducting risk assessments is one of the most valuable practices to emerge from the Sarbanes-Oxley Act. (The CPA Journal, September 2008, 3 pages) More | Article

Similar issues face US, Chinese directors

Business opportunities are plentiful in China, but require a deep understanding of the regulatory, economic and cultural environments, according to this article describing the experiences of several directors. (Corporate Board Member, September/October 2008, 5 pages) More | Article

First year SOX results for small business

The SEC's SOX compliance extension for small businesses did little to improve identification and correction of weak internal controls, according to a study of over 3,300 US companies. (Lord and Benoit, September 10, 2008, 20 pages) More | Article

Effect of increased scrutiny of comp committees

In this article, industry insiders discuss the impact of increased scrutiny on members of compensation committees. The author reports that the amount of time that members must spend to serve on these committees now averages 250 hours per year. (Corporate Board Member, September/October 2008, 3 pages) More | Article

CPAs on nonprofit boards: A cautionary perspective

Because of stepped-up scrutiny of governance practices, CPAs are often asked to serve on nonprofit boards, this article reports. Written from a CPA's perspective, the article encourages service but urges caution. (The CPA Journal, August 2008, 2 pages) More | Article

Who chairs the comp committees at 50 top companies

Thumbnail sketches of compensation committee chairs at 50 major companies focus on comp leaders in the S&P 500, Russell mid-cap companies and Wilshire small-cap businesses. (Corporate Board Member, September/October 2008, 7 pages) More | Article