Charles Lee
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On September 21, 2017, the Securities and Exchange Commission (the “SEC”) adopted interpretive guidance regarding Item 402(u) of Regulation S-K, which governs pay ratio disclosure. The interpretive guidance is intended to provide assistance to companies choosing to use statistical sampling in determining their median employee. In the interpretive guidance, the SEC indicated that it would … Continue Reading
As part of the Dodd-Frank Wall Street Reform and Consumer Protection Act enacted in July 2010, Congress directed the Securities and Exchange Commission (SEC) to adopt pay ratio disclosure requiring public companies to disclose the ratio between the annual total compensation of the median employee and the company’s principal executive officer (PEO), generally the company’s … Continue Reading
SEC Adopts Additional Guidance on CEO Pay Ratio Rule
By Colleen Hart, Charles Lee, Joshua Miller and Katrine Magas on Posted in Executive Compensation, Pay Ratio Regulations, Proxy Disclosure, SEC
Looking Ahead to the 2018 Proxy Season: Preparing for CEO Pay Ratio Rules Disclosure Requirements
By Colleen Hart, Charles Lee, Joshua Miller and Katrine Magas on Posted in Executive Compensation, Pay Ratio Regulations, Proxy Disclosure, SEC
