For the first time in nearly twenty years, the SEC is considering on a holistic basis whether the current executive compensation disclosure rules serve their core function of efficiently providing investors with material information on which to make voting and investment decisions. 

On June 26, 2025, the SEC hosted a roundtable on executive compensation disclosure

Special thanks to co-author, Jeff Bauman.

It is common practice for US-based multinational companies to adopt executive severance plans to provide for additional benefits to be paid to executives in the event of certain specified termination events, including those in connection with the change of control of the parent. These benefits may consist of