Executive Compensation : SEC Regulations and Congressional Proposals.

Format:

Book

Government document

Author/Creator:

Library of Congress. Congressional Research Service. American Law Division.

Language:

English

Subjects (All):

Judge-made law.

Corporations.

Executives.

Financial disclosure.

Physical Description:

1 online resource (1 online resource (12 p), digital, PDF file)

monochrome

Place of Publication:

[Place of publication not identified] : [publisher not identified], 2010.

System Details:

text file

Summary:

This report is one in a series of updates. For the most recent coverage of this report series, please see 10-RS-22583f in the 2010 issue.

Provides brief overview of controversy surrounding recent changes to SEC rules on the disclosure of executive compensation, focusing on SEC requirements for companies to provide investors with details about executive and corporate stock-option grants and programs. Summarizes Congressional proposals concerning additional disclosure of executive compensation and limiting the amount of deferred compensation for tax purposes. Examines Supreme Court ruling in Jones v. Harris Associates , regarding whether a shareholder claim of excessive investment advisor fees can or cannot be recognized, if that shareholder cannot show that the adviser misled the fund's directors.

Notes:

Record is based on bibliographic data in ProQuest U.S. Congressional Research Digital Collection (last viewed Apr. 2014). Reuse except for individual research requires license from ProQuest, LLC.

CRS Report.

Other Format:

Microfiche version: Library of Congress. Congressional Research Service. American Law Division. Executive Compensation

Access Restriction:

Restricted for use by site license.