Commissions Deductible Incentive Compensation 
HR Management Activities
AUGUST 1, 2023
On average, salaries make up about 40— 60% of the typical top executive’s annual compensation total. A provision of a 1993 tax act prohibits a publicly traded company from deducting pay of more than $1 million for each of its top five officers unless that pay is based on performance criteria approved by outside directors and shareholders.
Proskauer's Employee Benefits & Executive Compensa
NOVEMBER 2, 2022
Twelve years after the enactment of the Dodd-Frank Wall Street Reform and Consumer Protection Act, and many years after the Securities and Exchange Commission started considering regulations implementing the clawback provisions of Dodd-Frank, the SEC published the Final “Clawback” Rules (the “Final Rules”) on October 26, 2022.
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