IRC Section 409A: Federal regulation governing deferred compensation arrangements, including timing of payments, elections, and distributions to avoid adverse tax consequences
Securities Exchange Act of 1934: Federal law regulating securities trading and requiring specific disclosures for public companies, including executive compensation details
Sarbanes-Oxley Act 2002: Federal law requiring enhanced corporate governance and financial disclosure standards, including executive compensation reporting requirements
Dodd-Frank Act: Comprehensive financial reform law including provisions for executive compensation disclosure, say-on-pay votes, and pay ratio reporting
IRC Section 280G: Federal tax provision governing golden parachute payments, imposing additional taxes on excessive payments triggered by change in control
Tax Cuts and Jobs Act 2017: Tax reform law affecting executive compensation, including changes to deductibility of executive compensation under Section 162(m)
Fair Labor Standards Act: Federal law establishing wage and hour standards, though executives are typically exempt from overtime provisions
Equal Pay Act: Federal law requiring equal pay for equal work, regardless of gender, applicable to executive compensation structures
Age Discrimination in Employment Act: Federal law prohibiting age discrimination in employment terms, including executive compensation and benefits
Americans with Disabilities Act: Federal law protecting rights of individuals with disabilities, affecting executive employment terms and reasonable accommodations
ERISA: Federal law governing employee benefit plans, including executive retirement plans and deferred compensation arrangements
SEC Regulations: Federal securities regulations requiring specific executive compensation disclosures, including pay ratio and performance metrics for public companies
State Employment Laws: Various state-specific regulations governing employment terms, wages, and benefits that may affect executive compensation
Corporate Governance Requirements: Stock exchange listing requirements and corporate bylaws affecting executive compensation approval and disclosure
Industry-Specific Regulations: Sector-specific rules affecting executive compensation, such as banking regulations or healthcare compliance requirements
