Simpson Thacher Attorneys Author Article on 2026 Compensation Considerations for Public Companies
Partners Gillian Emmett Moldowan, David Rubinsky, Gregory Grogan, Jana Hymowitz and Gary Tashjian, Counsel Matthew Behrens and Associate Courtney Thomson authored an article titled, “What Public Companies and Their Compensation Committees Should Keep in Mind,” which was published by Wolters Kluwer Insights: The Corporate & Securities Law Advisor. The article detailed meaningful updates to proxy advisor firm pay-for-performance methodologies for 2026, as well as proposed SEC rulemaking that could streamline the executive compensation disclosure rules. It further offered key reminders for public companies and their compensation committees, including to focus on the compensation committee process when setting compensation, develop a framework to address the impact of tariffs, confirm whether a say-on-pay frequency vote is required, prepare for the 2027 expansion of “covered employees” under the IRC Section 162(m) and arrange for personal security for executives.
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