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Executives must include representations in their plans certifying at the time of the adoption of a new or modified Rule 10b5-1 plan that: (1) they are not aware of any material nonpublic information about the issuer or its securities; and (2) they are adopting the plan in good faith and not as part of a plan or scheme to evade the prohibitions of Rule 10b-5.; The U.S.

In 2024, nearly a quarter of companies use it, and the majority now treat absolute TSR as a standalone weighted metric, underscoring its perceived materiality in long-term value creation.

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“Be clear with your onboarding materials and training to ensure new hires understand how much should be taken out of their paycheck to avoid a large tax bill,” Latham said.

A key focus will be whether the new pay-versus-performance (PVP) disclosures will materially change the way investors and their advisers review the issue.

“By consolidating benefits program provider materials into packages and creating [supportive] environments for parents and caregivers to learn [and ask questions] about what’s being offered, employers can help maximize caregivers’ use of benefits,” Stille said.

.; Under the H.R. 1 law: ;The definition of qualified expenses (those for which 529 funds may be used without tax repercussions) for K-12 education was expanded to include more than just tuition — now encompassing costs like books, materials and testing fees.

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., corporate intranets): Reference materials, frequently asked question (FAQ) documents, evergreen content, general benefits information, policies.; ;Weekly digests: Action-oriented reminders that are time-bound or repeated, but not as urgent as standalone reminders.; ;Teams channels or other chat mechanisms: Reinforced messaging to improve reach for employees who aren’t regularly on email.; ;Town halls and live forums: Complex or sensitive topics that would benefit from open, real-time dialogue.; ;Office hours: One-on-one meetings or opportunities for employees to ask additional questions.; By utilizing a strategy that blends “push” (direct messaging) and “pull” (making information accessible for employees to find when they’re looking for it) communications methods, HR can reduce the often-overwhelming onslaught of information and increase the likelihood that updates requiring immediate action are successfully received, Lee said.