Executive Compensation describes the numerous federal statutes that govern the terms and provisions of executive compensation, including the Internal Revenue Code, the Securities Act of 1933, the Securities Exchange Act of 1934, the Sarbanes-Oxley Act of 2002 and the Employee Retirement Income Security Act of 1974 (“ERISA”). Executive Compensation also discusses court decisions, state laws, accounting standards, stock exchange requirements and governmental regulations that apply.
Executive compensation has never been more in the spotlight than it is today. Boards of directors, the courts and judiciary, plaintiffs’ class action lawyers, the IRS, the SEC, institutional investors, the press, and the U.S. Congress are all focusing on executive compensation. It is critical for executives, directors, companies and their advisor to understand the new laws, the evolving legal environment, and the duties and responsibilities (and potential liabilities) that courts and the government are imposing on companies, executives, and boards of directors.
Sequence and prerequisites: None.
Evaluation: Final examination.