Pay Versus News Today

This year’s PLI Securities Regulation Institute was a source for a lot of useful information and interesting perspectives. Panelists discussed a variety of topics, including climate...

On February 10, 2023, the SEC’s Division of Corporation Finance (Corp Fin) issued 15 compliance and disclosure interpretations (CDIs), Questions 128D.01 through 128D.13, and Section...

Various members of the staff of the Securities and Exchange Commission's Division of Corporation Finance had indicated in public statements at recent industry conferences...

Various members of the staff of the Securities and Exchange Commission’s Division of Corporation Finance had indicated in public statements at recent industry conferences that guidance...

This checklist highlights certain considerations for companies preparing to file annual reports on Form 10-K for calendar year 2022. This list is not intended to be exhaustive and is...

SEC's Pay Versus Performance rules satisfies the requirement in the Dodd Frank Act. The final rules will be effective for proxy statements filed in 2023 for calendar year end companies. Companies are allowed to only include information for the three most recent years.

The final rules will be effective for proxy statements filed in 2023 for calendar year-end companies.

On August 25, 2022, the Securities and Exchange Commission (“SEC”) adopted rules that amend Item 402 of Regulation S-K to require reporting companies to disclose information detailing...

On Aug. 25, 2022, the Securities and Exchange Commission (SEC) adopted a new rule requiring public companies (subject to some notable exceptions, described below) to disclose, in proxy statements and information...

The SEC published final rules in late August 2022 that will require new pay versus performance disclosure in 2023 proxy statements, as described in our recent client alert.