- SEC will refrain from further significant rulemaking on executive pay mandates until Dodd-Frank is retooled or replaced.
- Complete repeal of Dodd-Frank and all of its executive pay mandates is highly unlikely.
- The tug of war between deregulation and populism will influence which executive pay mandates fall.
- CEO pay ratio, mandatory recoupment policy and pay for performance have a 50% chance of repeal.
- For now, companies should assume requirements regarding the CEO pay ratio will remain.
- Any repeal or modification of executive pay mandates not likely to happen until late in Q2 2017.
- Corporate and individual tax rates will be reduced.
- Scope of tax simplification unclear, especially for corporate taxpayers.
- Repeal of IRC sections 162(m), 280G, and/or 409A seems like a long-shot.
Benefits Think How the President-elect could affect executive pay
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