As public company issuers prepare for the 2025 reporting season, issuers should be reminded (or made aware) of the new executive compensation-related disclosure requirements. On December 14, 2022, the Securities and Exchange Commission (SEC) adopted rules setting forth new disclosure requirements for awards of stock options and stock appreciation rights (SARs) under new Item 402(x) of Regulation S-K (Item 402(x)). For a public company with a fiscal year that ended December 31, 2024, these new...By: Katten Muchin Rosenman LLP

Key Points - - The incoming Trump administration is expected to take a more lenient approach to prosecuting entities, reducing emphasis on bringing actions based on what may be viewed as novel theories. - Prescriptive policies on self-reporting and cooperation by companies, recently adopted by the DOJ and CFTC, may be loosened....By: Skadden, Arps, Slate, Meagher & Flom LLP

Key Points - - Many of the tax reform suggestions President-elect Trump floated during the campaign would result in significant revenue loss, which could mean they will face resistance from Republicans concerned about budget deficits and the national debt....By: Skadden, Arps, Slate, Meagher & Flom LLP

Welcome to your weekly update from the A&O Shearman pensions team, covering all the latest legal and regulatory developments in the world of workplace pensions. Government confirms continuation of clearing exemption - Pension schemes are currently exempt from clearing requirements for over-the-counter derivatives under UK EMIR. This exemption lasts until June 18, 2025 (note: this relates to the UK clearing exemption only; the similar EU exemption for European pension scheme arrangements has...By: A&O Shearman