Corporate & Financial Weekly Digest

Corporate & Financial Weekly Digest

Tag Archives: Pay Ratio Disclosure Rule

SEC and Division of Corporation Finance Issue New Pay Ratio Disclosure Guidance

Posted in SEC/Corporate
On September 21, the Securities and Exchange Commission (SEC) issued an interpretive release (available here) regarding compliance with Item 402(u) of Regulation S-K (the Pay Ratio Disclosure Rule), which sets forth the requirement that each registrant disclose the ratio of the compensation of its principal executive officer (PEO) to its median employee’s compensation. In the… Continue Reading

SEC Division of Corporation Finance Issues Five Additional C&DIs Relating to Pay Ratio Disclosure Rule

Posted in SEC/Corporate
On October 18, the Securities and Exchange Commission’s Division of Corporation Finance (Division) issued five new Compliance and Disclosure Interpretations (C&DIs) with respect to Item 402(u) of Regulation S-K, the rule that requires a registrant to disclose the ratio of its principal executive officer’s total annual compensation to the total annual compensation of their median… Continue Reading