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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...
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.