Goldman Sachs disclosed in a quarterly filing this month with the Securities and Exchange Commission that 2018 equity-based pay awards could be subject to clawbacks depending on the results of governmental and regulatory investigations relating to 1MDB, the Malaysian government’s sovereign wealth fund.

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Jaclyn Jaeger is a freelance contributor to Compliance Week after working for the company for 15 years. She writes on a wide variety of topics, including ethics and compliance, risk management, legal,...