Regulatory Alerts2022-09-08 | 2022-18771Added
Pay Versus Performance
The Securities and Exchange Commission adopted final rules implementing Section 14(i) of the Securities Exchange Act of 1934 to require registrants to disclose the relationship between executive compensation actually paid and financial performance. These amendments add new Item 402(v) to Regulation S-K, mandating tabular data comparing compensation for the principal executive officer and non-PEO named executive officers against metrics such as total shareholder return, net income, and company-selected measures. The requirements apply to most public companies for fiscal years ending on or after December 16, 2022, while excluding emerging growth companies, registered investment companies, and foreign private issuers.
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