Internal Revenue Code: Federal tax provisions governing equity compensation, profit sharing, deferred compensation (409A), golden parachutes (280G), and corporate tax deductibility (162(m))
Securities Exchange Act: Federal regulations governing securities, equity compensation, and related disclosures
ERISA: Employee Retirement Income Security Act provisions if profit sharing is structured as part of a retirement plan
Dodd-Frank Act: Federal regulations on executive compensation, including disclosure requirements and say-on-pay provisions
State Corporate Laws: State-specific regulations governing corporate operations, director compensation, and fiduciary duties
State Securities Regulations: State-level requirements for securities and equity compensation
State Tax Laws: State-specific tax treatment of profit sharing and equity compensation
State Employment Laws: State-specific employment regulations affecting director compensation and benefits
Sarbanes-Oxley Act: Federal requirements for public companies regarding corporate governance and executive compensation
Stock Exchange Requirements: Listing requirements and regulations from relevant stock exchanges regarding director compensation
SEC Requirements: Securities and Exchange Commission disclosure and filing requirements for director compensation
Corporate Governance Documents: Company bylaws, articles of incorporation, shareholder agreements, and board resolutions affecting profit sharing
Industry Regulations: Sector-specific regulations and standard practices affecting director compensation
