Legal Alert: Retirement and Executive Compensation Provisions in Accounting Reform Legislation

Mondaq Business BriefingUnited States Law Articles in English (2002)

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Legal Alert: Retirement and Executive Compensation Provisions in Accounting Reform Legislation

On July 30, 2002, President Bush signed into law accounting reform legislation, known as the Sarbanes-Oxley Act (the "Act"), that primarily addresses accounting, financial reporting and related matters. The Act, however, also contains provisions affecting retirement plans and executive compensation arrangements, including provisions:

Requiring advance notice of blackout periods;

Prohibiting insider tr...

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