Selected issues respecting stock based compensation schemes

Article Abstract:

Current issues in stock based compensation of executives include four areas. In the deferred compensation area, a form of irrevocable grantor trust called a rabbi trust has come in vogue. In the disclosure area, the SEC has proposed amendments to the rules for proxies. New developments have also come in the area of proxy voting for plans which come under ERISA. Another area is the new rules for section 16 of the 1934 Securities Exchange Act which helps to control requests for interpretation or advice.

Compensation and benefits, Executives, Executive compensation, Deferred compensation, Proxy

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Current issues and rulemaking projects

Article Abstract:

The Sep 15, 1998 report of the SEC's Corporate Finance Division regarding securities disclosure and filing requirements is presented. Issues covered include disclosure simplification and the plain English initiative, electronic filing, securities markets internationalization, and pending rules.

United States, Practice, Securities law

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MD & A, forward-looking statements and related disclosure issues

Article Abstract:

SEC requirements and survey of cases involving the disclosure of Management's Discussion and Analysis of Financial Condition and Results Operations are presented.

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