Regulatory Alerts2015-05-07 | 2015-10429Added
Pay Versus Performance
The Securities and Exchange Commission proposes amendments to Item 402 of Regulation S-K to implement Section 14(i) of the Securities Exchange Act of 1934, as added by the Dodd-Frank Act. The rule requires registrants to disclose the relationship between executive compensation actually paid and the company's financial performance, measured by cumulative total shareholder return, over the five most recently completed fiscal years. These disclosure requirements apply to proxy and information statements but explicitly exclude emerging growth companies and foreign private issuers.
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