Emily Davidson on Muck Rack

Emily Davidson

As seen in: Muhlenberg Weekly, Wiley Online Library, JD Supra, The Resident, Landscape Architecture Magazine, Mix­down Mag­a­zine, Our Times Magazine, Fun Mamma SA
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Articles

Executive Compensation Disclosures Are Back on the (Round)table at the SEC | JD Supra

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By Sheri Adler, Jina Davidovich, Emily Davidson
| JD Supra
The SEC announced on May 16 that it will host a roundtable discussion with representatives from public companies, compensation consultants, lawyers, investors, and other stakeholders on the topic of executive compensation programs and the related disclosures required in public company proxy statements. The roundtable will take place on June 26 at the SEC’s headquarters. If you are interested, you can register in advance to attend in-person, or you can watch the roundtable virtually.
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An Early Look at New Proxy Disclosures Regarding Stock Option Grant Timing | JD Supra

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By Sheri Adler, Emily Davidson, James Earle
| JD Supra
The primary development in executive compensation disclosure for the 2025 proxy season is new Item 402(x) under Regulation S-K, relating to the disclosure of stock option grant timing policies and practices. Companies with fiscal years ending December 31 are now drafting these disclosures for the first time and are eager to see how other companies have complied with the new rule.
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IRS Issues Proposed Regulations on the Expanded Definition of "Covered Employee" Under Code Section 162(m) | JD Supra

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By Lori Basilico, Emily Davidson, Laura Ferguson
| JD Supra
On January 16, the Internal Revenue Service (IRS) published proposed regulations ( 90 FR 4691) under Section 162(m) of the Internal Revenue Code. Section 162(m) generally limits the deductibility of compensation paid in any tax year to covered employees of a publicly held corporation to $1 million.
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