David Della Rocca

David Della Rocca

Latham & Watkins LLP

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New SEC Staff Guidance on CEO Pay Ratio Disclosure Rules – Determining the Median Employee

Guidance clarifies how to determine the employee population and median employee for the ratio, though questions remain. The staff of the Division of Corporation Finance of the Securities and Exchange Commission (SEC) has...more

11/1/2016  /  C&DIs , Disclosure Requirements , Executive Compensation , Median Employee , Pay Ratio , Regulation S-K , Securities and Exchange Commission (SEC)
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