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SEC Staff Issues Guidance on Recognition and Disclosure of “Spring Loaded” Awards to Executives

March 2, 2022 By Victor Flores and Sinead Kelly 3 Mins Read

On Nov. 29, 2021, the staff of the U.S. Securities and Exchange Commission (SEC)’s Office of the Chief Accountant and the Division of Corporation Finance released Staff Accounting Bulletin No. 120 (SAB 120), which is effective immediately and provides guidance on how to properly recognize and disclose the compensation cost for “spring-loaded” awards made to executives of public companies subject to reporting requirements under US securities laws. SAB 120 describes spring-loaded awards as share-based compensation…

US Tax Reform: Tax Cuts and Jobs Act Expected to Come Into Effect in 2018

December 20, 2017 By Narendra Acharya, Anne Batter, Victor Flores, Christopher Guldberg, Sinead Kelly and Maura Ann McBreen 2 Mins Read

As of December 20, 2017, both the House of Representatives and the Senate have voted to approve the final version of the Tax Cuts and Jobs Act, in substantially the form released by the Conference Committee on December 15th. The bill is expected to be presented to the President for signature before Christmas, making US tax reform a reality for 2018.