The Corporate Counsel: January-February 2020

• Annual Season Items
• Time for a Risk Factor Tune-Up?
• Getting Back to Basics
• Rooting Out Hypothetical Risk Factor Disclosure
• Brexit—What's Next?
• LIBOR Transition
• IP and Technology Risks Associated with International Business Operations
• Tariffs and Trade
• World Health Concerns
• Data Privacy
• Omitting Third Year Comparisons from MD&A: The Staff Weighs In
• More on MD&A: The Commission's Interpretive Release on KPIs and Metrics
• A Brave New World for Confidential Treatment: Asking for Forgiveness Instead of Permission
• A New Streamlined Confidential Treatment Process Dawns
• Self-Executing Rules
• Staff Review of Exhibits
• New Streamlined Extension Confidential Treatment Request Procedures
• Enter the Supremes: The Impact of Argus Leader
• The SEC's New Confidential Treatment Request Guidance
• 2020 Executive Compensation Disclosure Treatise
• Early Bird Registration! Our "Proxy Disclosure/Executive Pay Conferences"

The Corporate Executive: November-December 2019

• Is it Time to Adopt a Perquisites Policy?
• Will They Know a Perquisite When They See It?
• Is the Perquisite Authorized?
• How is a Perquisite Valued?
• What is the Purpose of the Perquisite?
• What Must be Disclosed about Perquisites?
• Drafting and Adopting the Perquisites Policy
• Rolling Out the Perquisites Policy
• Making the Grade: Is Your CD&A Still Doing its Job?
• Getting Back to Basics: A Focus on the "A" in CD&A
• Is a Summary of the Summary Really Necessary?
• A Picture is Worth a Thousand Words
• Don't Lose Sight of the "Voluntary" Disclosures
• Relying on Disclosure Outside of CD&A
• Is Your CD&A Staffing Right?
• The Spotlight is on Non-GAAP Financial Measures of Performance
• CII's Objections
• Commissioner Jackson's Views
• What Now?
• Revisiting the SEC's Compensation Risk Disclosure Rule 10 Years Later
• The Item 402(s) Disclosure Requirement: Rule vs. Practice
• ISS FAQs as to Compensation Policies for 2020
• Quantitative Pay-for-Performance Screens
• Equity Plan Scorecard
• Excessive Director Pay
• Disclosure of Termination & Severance Payments
• 2020 Executive Compensation Disclosure Treatise
• 2020 Edition of "Proxy Season Disclosure Treatise"

The Corporate Counsel: November-December 2019

• Hedging Disclosure Is Here—Are You Ready?
  • Background of Hedging Disclosure Requirement
  • What Item 407(i) of Regulation S-K Requires
  • Applicability & Effective Dates
  • Interpreting the New Hedging Disclosure Requirement
  • Rule Applies to Broad Categories of Transactions
  • Elaborate Policy Not Required
  • Drafting Proxy Disclosure
• Non-GAAP: Staff Scrutinizes "Individually Tailored Accounting Principles"
  • Evolution of the Staff's Non-GAAP Comments
  • What is "Tailored Accounting?"
  • Where is the Staff Raising "Tailored Accounting" Comments?
  • Comments On Acquisition-Related Adjustments
  • Five Key Takeaways on Tailored Accounting
• 2020 Executive Compensation Disclosure Treatise
• 2020 Proxy Season Disclosure Treatise

The Corporate Executive: September-October 2019

• The Basics: Understanding How U.S. Residency Is Determined
• Is the Executive a Resident Alien or Nonresident Alien for U.S. Income Tax Purposes?
• Timing is Critical
• Commencement of U.S. Income Tax Residency
• Delaying the Commencement of U.S. Income Tax Residency
• Pre-Immigration Tax Planning Opportunities
• Pre-Immigration Tax Planning Opportunities for Equity Compensation
• Section 83(b) Elections as to Stock Awards
• Mechanics of Making a Section 83(b) Election for an NRA
• Pre-Immigration Tax Planning Opportunities: Trap for Nonqualified Deferred Compensation
• Offshore Life Insurance and Variable Annuity Vehicles
• "Deferred Compensation"—Qualified Plan
• Planning Opportunities for Foreign Nationals Leaving the United States
• FBAR and FATCA: Other Implications of Resident Alien Status
• 2020 Executive Compensation Disclosure Treatise
• 2020 Edition of "Proxy Season Disclosure Treatise"

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