Other: Executive Compensation
Legislative — proposals, bills and analysis from the 109th and 110th Congresses (2006-present)
Regulatory — administrative rules and information from U.S. offices and agencies
Judicial — current and past court cases and amicus briefs
Press Releases — Council statements and advisories to the news media
(Items in italic are available only to Council members.)
Official Source Documents
March 15, 2010 — Senate Restoring American Financial Stability Act (Dodd)
March 15, 2010 — Senate Banking Committee Summary of the Senate Restoring American Financial Stability Act
February 18, 2010 — Draft QSERP Legislation
February 4, 2010 — Taxpayer Fairness Act (Webb)
February 4, 2010 — Official Fact Sheet on Taxpayer Fairness Act (Webb)
January 20, 2010 — The Wall Street Reform and Consumer Protection Act (H.R. 4173), as Passed by House
January 14, 2010 — Official Summary of the Wall Street Compensation Reform Act (Sen. Bill Nelson)
December 2, 2009 — The Wall Street Reform and Consumer Protection Act (H.R. 4173)
November 19, 2009 — GAO Report: Sponsors of 10 Underfunded Plans Paid Executives Approximately $350 Million in Compensation Shortly Before Termination
October 2, 2009 — Lincoln Amendment to America's Healthy Future Act regarding Executive Compensation
July 31, 2009 — Corporate and Financial Institution Compensation Fairness Act (H.R. 3269), as Passed by House
July 20, 2009 — Investor Protection Act (Treasury Department Legislative Proposal)
May 22, 2009 — Shareholders Bill of Rights Act of 2009 (Schumer)
March 23, 2009 — Rep. Barney Frank Executive Compensation Legislation
March 19, 2009 — Compensation Fairness Act of 2009 (Baucus/Grassley)
March 19, 2009 —News Release and Summary of Compensation Fairness Act of 2009
March 19, 2009 — TARP Tax on Bonuses Legislation (H.R. 1586)(Rangel)
March 9, 2009 — Council Comment Letter to IRS on Proposed 409A Regulations
February 3, 2009 — Cap Executive Officer Pay Act
January 30, 2009 — GAO Report: Troubled Asset Relief Program: Status of Efforts to Address Transparency and Accountability Issues
October 3, 2008 — Official Section-by-Section Summary of the Emergency Economic Stability Act Division of H.R. 1484
October 1, 2008 — Joint Tax Committee Description of the Tax Provisions of the Emergency Economic Stability Act Division of H.R. 1424.
October 1, 2008 — Economic Rescue Package (H.R. 1424) as considered by Senate
September 28, 2008 — The Emergency Economic Stabilization Act
September 28, 2008 — Official Summary of the Emergency Economic Stabilization Act
September 28, 2008 — Official Section-by-Section Summary of the Emergency Economic Stabilization Act
July 24, 2008 — Jobs, Energy, Families, and Disaster Relief Act (S. 3335)
July 14, 2008 — Letter to Senate Finance Committee Regarding Offshore Compensation Provision
June 12, 2008 — Energy Independence and Tax Relief Act (S. 3125)(Baucus)
June 10, 2008 — Official Summary of the Senate Substitute Energy and Tax Extenders Legislation
May 16, 2008 — The Heroes Earnings Assistance and Relief Tax (HEART) Act (H.R. 6081)
May 16, 2008 — Summary of The Heroes Earnings Assistance and Relief Tax (HEART) Act (H.R. 6081)
May 15, 2008 — Energy and Tax Extenders Act (H.R. 6049)(Chairman's Mark in Nature of Substitute)
May 15, 2008 — Official Summary of Energy and Tax Extenders Act (H.R. 6049)(Chairman's Mark in Nature of Substitute)
May 15, 2008 — Joint Tax Committee Revenue Estimate of Energy and Tax Extenders Act (H.R. 6049)(Chairman's Mark in Nature of Substitute)
May 14, 2008 — Energy and Tax Extenders Act (H.R. 6049)
May 14, 2008 — Official Summary of Energy and Tax Extenders Act (H.R. 6049)
May 14, 2008 — Joint Tax Committee Revenue Estimate of Energy and Tax Extenders Act (H.R. 6049)
April 28, 2008 — FAA Reauthorization Act (H.R.2881)
April 17, 2008 — Alternative Minimum Tax and Extenders Tax Relief Act
April 16, 2008 — Highway Technical Corrections Act (H.R. 1195), as considered by Senate
April 15, 2008 — Corporate Executive Compensation Accountability and Transparency Act (S. 2866)(Clinton)
December 19, 2007 — Defenders of Freedom Tax Act (H.R. 3997), as passed by Senate
December 19, 2007 — Senate Finance Committee Summary of the Defenders of Freedom Tax Act (H.R. 3997), as passed by Senate
December 18, 2007 — Revised Version of the Heroes Earnings Assistance and Relief Tax (HEART) Act (H.R. 3997)
December 12, 2007 — Bush Administration Statement of Administration Policy on H.R. 4351
December 5, 2007 — House Oversight and Government Reform Committee Report on Conflicts of Interest Among Executive Compensation Consultants
November 14, 2007 — Joint Tax Committee description of the Temporary Tax Relief Act of 2007 (H.R. 3996)
November 14, 2007 — Estimated Revenue Costs for the Temporary Tax Relief Act of 2007 (H.R. 3996)
November 14, 2007 — The Temporary Tax Relief Act of 2007 (H.R. 3996) (Chairman Rangel's Mark)
November 14, 2007 — Statement of Administration Policy on HR 3996
October 30, 2007 — Temporary Tax Relief Act (H.R. 3996)
October 25, 2007 — Tax Reduction and Reform Act (Rangel)
October 23, 2007 — Offshore Deferred Compensation Reform Act (H.R. 3923) (Emanuel)
October 22, 2007 — IRS Notice 2007-86 Regarding Additional Transition Relief Under 409A
October 18, 2007 — Offshore Deferred Comp Reform Act (S. 2199)
October 17, 2007 — Official Summary of the Offshore Deferred Compensation Reform Act (Kerry/Emanuel)
June 28, 2007 — Restoring Pension Promises to Workers Act (S. 1725)(Harkin)
March 2, 2007 — Shareholder Votes on Executive Pay Act (H.R. 1257)(Frank)
February 1, 2007 — Statutory Text of the Small Business and Work Opportunity Act of 2007 (H.R. 2) as Passed by Senate
January 17, 2007 — Updated Joint Tax Committee Description of the Chairman's Mark of the Small Business and Work Opportunity Act of 2007
January 17, 2007 — Updated Joint Tax Committee Estimated Revenue Effects of the Chairman's Mark of the Small Business and Work Opportunity Act of 2007
January 12, 2007 — Joint Tax Committee Description of the Chairman's Mark of the Small Business and Work Opportunity Act of 2007
January 12, 2007 — Joint Tax Committee Estimated Revenue Effects of the Chairman's Mark of the Small Business and Work Opportunity Act of 2007
Council Materials
February 13, 2009 — Executive Compensation Rules in Stimulus Bill and Treasury Guidance (Courtesy of Groom Law Group)
September 23, 2008 — Council Letter to Senate Banking Committee Regarding Executive Compensation and the Financial Relief Program
May 16, 2008 — Updated Council Talking Points on the Offshore Nonqualified Deferred Compensation Provision
November 14, 2007 — Presentation for Conference Call on Nonqualified Deferred Compensation Proposals
June 28, 2007 — Bullet Points on Section 162(m): Maintain Link Between 162(m) Four Highest Paid Officers and SEC Rules
May 24, 2007 — Council talking points urging rejection of Section 162m expansion
May 24, 2007 — Council talking points on Senate deferral limit on earnings
March 14, 2007 — Council Written Testimony for House Ways and Means Committee Hearing on Revenue Raising Provisions in Minimum Wage Bill
March 12, 2007 — Council talking points rejecting dollar caps on deferred compensation
February 12, 2007 — Council Letter to Rangel Regarding Small Business Tax Package
January 23, 2007 — Council Letter to Senate (with Examples) Opposing Tax Bill Provision
January 23, 2007 — Trade Group Letter to House and Senate Opposing Tax Bill Provision House | Senate
January 23, 2007 — Nonqualified Deferred Compensation Working Group Letter to Senate Opposing Senate Finance Committee Provision
January 22, 2007 — Summary of Senate Finance Committee Small Business Tax Bill (Courtesy of Groom Law Group)
Official Source Documents
April 1, 2013 — IRS Proposed Regulations on Applying the $500,000 Deduction Limitation for Remuneration by Health Insurance Providers under 162(m)(6)
May 30, 2012 — IRS Notice of Proposed Rulemaking on Property Transferred in Connection With the Performance of Services Under IRC Section 83
June 24, 2011 — IRS Proposed Regulations on Stock Programs under IRC Section 162(m)
November 30, 2010 — IRS Notice 2010-80: Modification to the Relief and Guidance on Nonqualified Deferred Compensation Plan Failures
October 20, 2010 — SEC Proposed Regulations on Say-on-Pay and Golden Parachutes
January 5, 2010 — IRS Notice 2010-06: Relief and Guidance on Corrections of Certain Failures of a Nonqualified Deferred Compensation Plan to Comply with Section 409A(a)
October 15, 2009 — IRS Notice 2009-85: Guidance for Expatriates Under Section 877A
July 1, 2009 — SEC Proposed Regulations on Shareholder Approval of Executive Compensation of Tarp Recipients
June 15, 2009 — Treasury Interim Final Rule on TARP Standards for Compensation and Corporate Governance
June 10, 2009 — Treasury Department Fact Sheet on Say-on-Pay Measures
June 10, 2009 — Treasury Department Fact Sheet on Compensation Committee Independence
June 4, 2009 — IRS Notice 2009-49 Regarding Treasury Department Stock Transactions and Payments Under NQDC Plans
February 4, 2009 — White House Press Release on TARP-Executive Compensation Rules
January 21, 2009 — Additional Q&A Guidance on Executive Compensation Requirements for Participants in the Capital Purchase Program under the Troubled Asset Relief Program
January 21, 2009 — Guidance on Executive Compensation Requirements for Participants in the Capital Purchase Program under the Troubled Asset Relief Program
January 8, 2009 — IRS Notice 2009-8, Guidance under Section 457A
December 10, 2008 — IRS Notice 2008-115: Reporting and Wage Withholding Under Internal Revenue Code Section 409A
December 5, 2008 — IRS Relief and Guidance on Corrections of 409A Noncompliance
December 5, 2008 — IRS Proposed 409A Regulations
October 14, 2008 — Executive Compensation Guidance under TAAP Program
October 14, 2008 —Executive Compensation Guidance under PSSFI Program
October 14, 2008 —Interim Final Rule on Executive Compensation Guidance under TARP/CCP Program
October 14, 2008 — IRS Notice 2008-94: Executive Compensation Guidelines for EESA
July 2, 2008 — IRS Notice 2008-62: Interim Guidance on the Application of § 457(f) to Certain Recurring Part-Year Compensation
February 21, 2008 — IRS Revenue Ruling 2008-13: Section 162(m) — Excessive Compensation
February 1, 2008 — IRS Private Letter Ruling Under Code section 162(m)
December 3, 2007 — IRS Notice 2007-100: Transition Relief and Guidance on 409A Corrections
September 10, 2007 — 2008 Transition Relief and Additional Guidance on 409A
July 30, 2007 — IRS Corrections to Final Section 409A Regulations
July 12, 2007 — Corrections Published to Code Section 409A Preamble
July 2, 2007 — IRS Revenue Ruling 2007-48 Regarding Taxability of Beneficiary of Employees' Trust
April 10, 2007 — Final Treasury/IRS Regulations on Internal Revenue Code Section 409A
November 30, 2006 — IRS Notice 2006-100 Reporting and Wage Withholding under IRC 409A
October 4, 2006 — IRS Guidance Providing Additional Transition Relief under 409A
July 26, 2006 — SEC adopts changes to executive compensation disclosure requirements
July 24, 2006 — IRS Final Regulations on Flat-Rate Supplemental Wage Withholding
July 5, 2006 — IRS Notice 2006-64 Regarding Accelerated Payments
March 21, 2006 — IRS Notice 2006-33, Guidance for Technical Corrections to Code Section 409A
Council Materials
April 2, 2013 — BENEFITS BRIEF: Summary of IRS Proposed Regulations under PPACA Governing $500,000 Deduction Limit under Internal Revenue Code Section 162(m)(6)
January 19, 2012 — Group Letter to SEC Regarding Pay Ratio Disclosure Requirements of Dodd-Frank Act
March 23, 2011— Council/AHIP Letter to IRS Regarding Code Section 162(m)(6) Issues
November 5, 2010 — Council Letter to SEC Regarding Executive Compensation Provisions of Dodd-Frank Act
June 25, 2010 — Memo on Section 162(m) Issues: New Compensation Deduction Limit on Health Insurers Could Reach Many Entities that Are Not Customarily Considered Health Insurers (Courtesy of Davis & Harman)
June 8, 2010 — Benefits Briefing on Deferred Compensation of Expatriate (International) Employees Slides (Courtesy of Miller & Chevalier Chartered)
June 15, 2009 — Summary of Treasury Interim Final Rule on TARP Standards for Compensation and Corporate Governance (Courtesy of Groom Law Group)
December 15, 2008 — Ernst & Young Tax Alert: IRS Issues Proposed Regulations on Calculating Includible Amounts Under Section 409A(a)
January 16, 2009 — Miller & Chevalier Employee Benefits Alert: Treasury Issues Guidance on New Section 457A.
February 20, 2008 — Council Letter to Treasury/IRS Regarding Private Letter Ruling Under Code Section 162(m)
December 6, 2007 — Employee Benefits Alert: IRS Announces Limited 409A Correction Program (Courtesy of Miller & Chevalier)
October 2, 2007 — Group Letter to Treasury Requesting Delay in 409A Regulations Effective Date
August 29, 2007 — Group Letter to Treasury Requesting Delay in 409A Regulations Effective Date
April 19, 2007 — Summary of Section 409A Regulations (Prepared by Groom Law Group)
April 11, 2007 — Summary of Section 409A Regulations (Prepared by the Benefits Group of Davis and Harman)
July 7, 2006 — Group Comment Letter to IRS Regarding Notice 2006-64
February 17, 2006 — Summary of SEC Disclosure Rules for Executive Compensation (PowerPoint Presentation)
Official Source Documents
Council Materials
April 4, 2013 — Summary of Sudardja v. United States and IRS Position on Discounted Stock Options (Courtesy of Groom Law Group)
Social Security Administration
Health
Health Care Reform (PPACA), General & Misc. Items
- Employer Shared Responsibility
- Market Reforms & Adult Child/Age-26 Coverage
- Preventive Care & Value-Based Design
- Quality Improvement & Delivery Reform
- Essential Benefits
- Tax & Revenue Issues
- Grandfathered Plans
- Claims and Appeals
- Summary of Benefits & Coverage
- Informational Reporting/W2
- Health Insurance Exchanges
- State Innovation
- Medical Loss Ratio & Mini-Med Plans
- Automatic Enrollment
- Wellness Programs
- Accountable Care Organizations
- Non-Discrimination
Consumer-Directed Plans (HSAs/FSAs/HRAs)
Health Information Technology & HIPAA Privacy
Retirement
Defined Contribution/ 401(k) Plan Reform
- Automatic Enrollment
- Investments
- Plan fees
- Taxation of Retirement Plans/Limits
- Funding Reform
- PBGC Deficit & Premiums
- Business Conduct Standards
Retirement Plan Administration
Other Issues
Tax Reform, Deficit Reduction & Federal Budget
- FACTA Issues
- FBAR Issues
- Puerto Rico Plans
- Non-Qualified Deferred Compensation
- Code Section 409(A), 457(A), 162(m) issues
- Say-on-Pay
