1. What Counts as a “Perk” During the COVID-19 Pandemic?

    What Counts as a “Perk” During the COVID-19 Pandemic?

    Companies have offered benefits to employees, including executive officers, to enable them to continue their work and otherwise to make their lives easier during the COVID-19 pandemic. Now the SEC has released additional guidance as to when these benefits constitute perquisites or personal benefits that should be included in executive compensation for proxy disclosure purposes...

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