Executive Compensation

Pay transparency obligations across 12 active states — CA SB 1162, CO EPEWA, NY S9427A, WA SB 5761, IL SB 1480 EPRC, NJ, MA, MD, NV, CT, RI, MN — covering job p

Prepare CEO pay ratio disclosure required by SEC Item 402(u) — identify the median employee, compute annual total compensation using Summary Compensation Table

Dodd-Frank §954 executive compensation clawback policy compliant with SEC Rule 10D-1 and exchange listing standards effective October 2, 2023.

Prepare EEO-1 Component 2 pay data (W-2 earnings + hours worked by EEO category, race/ethnicity, sex) for a covered employer.

ESPP tax treatment — IRC §423 — qualified plan holding period, qualifying vs.

And manage IRC §4960 excise tax on nonprofit executive compensation — 21% excise tax on remuneration exceeding $1M paid to a covered employee of an applicable t

International equity compensation tax treatment for globally mobile employees — US sourcing rules for RSUs and options — Treas.

Defensible executive compensation benchmarking peer group that will withstand ISS and Glass Lewis scrutiny in a say-on-pay proxy season.

Run a legally protected pay-equity audit — attorney-client privilege and work-product doctrine.

FICA tax exposure for RSU vesting events — OASDI wage base cap, Medicare Additional Tax, constructive receipt timing, employer withholding obligations, and the

IRC §162(m) deductibility limitation — $1M cap per covered employee, TCJA 2017 elimination of performance-based exception, grandfathered contracts, covered empl

Stock option repricing as an ASC 718 modification event — compute incremental fair value, determine if repricing is a Type I/II/III modification, handle shareho