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Excess benefit transaction audits

"The "big-ticket" items in an EBT audit focus on excessive compensation of top executives and on other non-fair market value financial transactions...between the ATEO and a disqualified person...." (Taxation of Exempts, November/December 2008, 16 pages) More  | Article

Women on corporate boards

"...The countries where more women have made it to the boardroom are those with women in senior management levels, smaller gender pay gaps and a shorter period of women's political representation." (Journal of Business Ethics, December 2008, 9 pages) More  | Article

HR salaries weaken with the economy

Compensation for HR professionals, as for most employees, has been affected by the ongoing economic downturn, reports the 14th annual Watson Wyatt survey on HR compensation practices. (HRMagazine, 2009 , 12 pages) More  | Article

A new look at executive retirement plans

Defined benefit supplemental executive retirement plans (SERPs) are following the uncertain path of their qualified plan cousins, this article points out, making way for increased use of SERPs that are contribution-driven. (Financial Executive, December 2008, 3 pages) More  | Article

IFRS for US companies: Planning for adoption

"The conversion to IFRS [international financial reporting standards] will require an approach and timeline that can accomplish a measured transition to IFRS and ultimately achieve a sustainable IFRS reporting structure." (Corporate Governance Advisor, November/December 2008, 6 pages) More  | Article

A survey of governance disclosures among US firms

Researchers analyzing governance-related disclosures made by 50 US companies in 2004 found a high degree of variability in presentation and reporting formats. The authors say the findings raise questions about compliance with regulatory requirements. (Journal of Business Ethics, December 2008, 21 pages) More  | Article

Intermediate sanctions & Section 501(c)(3) status

"The final regulations dealing with Section 4958 and the standards for exemption under Section 501(c)(3) provide much-needed guidance regarding the relationship between the intermediate sanctions rules and the revocation of tax-exempt status...." (Taxation of Exempts, November/December 2008, 8 pages) More  | Article

Parsing the latest board leadership developments

Overall, corporate boards are moving toward greater independence, according to results of the annual governance survey conducted by The Corporate Library at more than 3,000 US companies. (Corporate Governance Advisor, November/December 2008, 6 pages) More  | Article

CPA firm pay: Strong through 2008

"Despite a difficult economy, compensation and bonuses are holding steady for CPA firm owners and staff and even are up slightly in certain categories. This is a key finding of AOMAR's 2009 CPA Firm Practice Management Survey." (Accounting Office Management and Administration Report, November 2008, 6 pages) More  | Article

Best practices for bank board committees

Despite growing emphasis on board committees, some banks still do not have their directors organized around specific functions, this article says. It lists four basic steps that can send a bank board in the right direction (Community Banker, November 2008, 2 pages) More  | Article

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