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The article focuses on the several issues related to the implementation of the clawback policy, an executive compensation rule which requires executive officers to pay incentive-based compensation based on financial result. Topics include the concern on the calculation of the amount which should be recovered, the issue on how to reclaim the compensation if an executive is no longer working with the company, and several factors which should be considered by companies in writing clawback policy.

The article focuses on the regulatory agenda of the U.S. Securities and Exchange Commission (SEC) in 2015 where it poised to issue final rules that pertains to executive compensation, pay versus performance, and clawbacks. According to SEC Chairman Mary Jo White, the focus of the Commission in 2015 was to issue rulemaking that includes elections in shareholder advisory to depart executives, disclosure on compensation consultants' role, and disclosure of hedging by directors and employees.

The article focuses on clawback accounting policies passed by the Financial Accounting Standards Board (FASB). It states that the U.S. Securities and Exchange Commission has not yet created rules on how companies claw back compensation when they end up with restating result. In addition, the FASB suggests that some companies are using clawbacks to comply with requirement of the Dodd-Frank Act. It says that clawback policies are getting complex that affect all compensation practices.

The article reports on the Federal Deposit Insurance Corp. (FDIC) Receivership Endorsement offered by risk advisory firm Marsh Inc. to protect non-bank financial organizations' officers and directors against Dodd-Frank Act compensation clawback provision. Marsh Inc. managing director Mark Cuoco notes their efforts in ensuring the risks highlighted in Title II, Section 210 of the law. Moreover, it mentions the views of Lowenstein Sandler chairman Robert Chesler on Marsh Inc.'s offerings.

The article reports that 84.2 percent of the Fortune 100 firms in the U.S. voluntarily disclosed internal clawback policies in 2011 before the issuance of the Dodd-Frank Act from the U.S. Securities and Exchange Commission (SEC) according to Equilar Inc. It says that the clawback provision affects all employees, directors, and executives of the companies. It mentions that the implementation of Dodd-Frank Act improved disclosures related to pay recoupment.