What Are Pay Versus Performance Disclosure Rules? Public companies are required under U.S. Securities and Exchange Commission (SEC) rules to periodically provide transparent disclosures to investors and the public regarding executive compensation, partcularly when compensation is tied to equity awards such as stock and stock options. These requirements are collectively referred to as equity plan disclosure…
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Regulation A+ Offers Reporting Companies an Attractive Way to Raise Capital By Christopher A. Wilson Until January 31, 2019, Regulation A+ (“Reg. A”) was not available to reporting companies under the Securities and Exchange Act of 1932. However, in 2018 Congress mandated that the Securities and Exchange Commission (“SEC”) make reporting companies eligible to use…
Continue reading ›Spotify, the giant music streaming service from Sweden, began public trading its shares on the New York Stock Exchange (NYSE) in April 2018, but not by the traditional route. In an initial public offering (IPO) a company would enlist the services of banks to prepare the required documents, convince selected investors of the value of…
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