Recognizing the need to ease companies’ access to capital during the COVID-19 pandemic, Nasdaq has instituted a new rule to provide a limited temporary exception to its requirement of s...
Davis Polk has prepared two memos describing key portions of the bill just signed into law: the Coronavirus Aid, Relief, and Economic Security Act (CARES Act). In this memo, we cover tax ...
On March 18, 2020, Congress passed the Families First Coronavirus Response Act (“FFCRA”), a sweeping legislative bill to address the growing concerns surrounding the novel coronavirus...
On December 16, 2019, the IRS issued proposed regulations under Section 162(m) of the Internal Revenue Code, which generally have the effect of limiting the tax deductibility of a public ...
U.S. public companies recently began disclosing their CEO-to-median employee pay ratios, as required by the Dodd-Frank Act and Item 402(u) of Regulation S-K. It is still too early to dra...
On September 21, 2017, the SEC issued guidance to assist companies in their efforts to comply with the pay ratio disclosure requirement mandated by the Dodd-Frank Act. Overall, the guidan...
