Blog Post February 21, 2002

SEC Finalizes Disclosure Rules

The Securities and Exchange Commission has finalized disclosure rules for equity compensation plans. The required disclosure is in addition to SFAS 123 accounting rules that already require companies to disclose substantial information about their plans.
Blog Post August 1, 2018

SEC Increases Limit on Rule 701 Exemption

Effective July 23, the SEC adopted new rules (PDF) to increase the amount companies can offer in stock to employees without meeting reporting requirements applicable to public companies from $5 million to $10 million.
Blog Post October 2, 2006

SEC Issues Guidance on Accounting for Backdated Options

On September 19, the SEC's chief accountant issued guidance on the circumstances under which companies must restate their financials if they discover historical problems with the timing of their stock option grants.
Blog Post December 21, 2001

SEC Issues New Option Disclosure Rules

The Securities and Exchange Commission has issued new rules for publicly traded companies concerning disclosure of their stock options.
Blog Post March 1, 2001

SEC Issues Proposed Equity Compensation Plan Rules

The SEC is proposing regulations for public companies that would require at least annual disclosure about the total number of securities that have "been authorized for issuance under equity compensation plans in effect as of the end of the last completed fiscal year, whether or not the plans have
Blog Post November 15, 2007

SEC Looking at 10b5-1 Plans

The Securities and Exchange Commission is looking at 10b5-1 plans, plans that allow insiders holding equity incentives in their company to sell their stock on a prearranged schedule. The plans can exempt the insiders from blackout periods on trading because of insider knowledge.