Kyoko Takahashi Lin

On April 29, 2015, a divided Securities and Exchange Commission proposed requiring U.S. public companies to disclose the relationship between executive compensation and the company’s fi...

Davis Polk has submitted a comment letter on the SEC proposal  for companies to disclose their equity hedging policies. We previously summarized the rule proposal here. Our comment letter...

On March 31, 2015, the Internal Revenue Service published final regulations under Section 162(m) of the Internal Revenue Code. The final regulations clarify two requirements for exception...

The SEC, which has recently been investigating workplace agreements out of concern that they may impede whistleblowing activity protected by the Dodd-Frank Act, announced yesterday its fi...

On Feb. 9, the SEC proposed a long-awaited rule on disclosure of company equity hedging policies, as required by the Dodd-Frank Act (13 CARE 321, 2/13/15) (13 CARE 376, 2/20/15). The prop...

On February 9, 2015, the SEC proposed a long-awaited rule on disclosure of company equity hedging policies, as required by Section 955 of the Dodd-Frank Wall Street Reform and Consumer Pr...

The CRD IV package, comprising the Capital Requirements Directive IV[1] (CRD IV) and the Capital Requirements Regulation[2] (CRR), sets out requirements in relation to the remuneration po...

In preparation for the 2015 proxy season, companies should be aware of the updates to the policies that govern how the two influential proxy advisory firms, ISS and Glass Lewis, will be a...

The move toward stricter regulation of remuneration in the financial services industry in the European Union has continued over the course of the past year, rendering the web of overlappi...

Corporate governance remains a hot topic worldwide this year, but for different reasons in different regions. In the United States, this year could be characterised as largely ‘business...