Maggie Johnson Cornelius

Maggie Johnson Cornelius

Bradley Arant Boult Cummings LLP

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The SEC Speaks: How to Identify the Median Employee for Your Pay Ratio Disclosure

The SEC’s Division of Corporation Finance posted five new Compliance and Disclosure Interpretations (C&DIs) regarding the pay ratio disclosure requirements in Item 402(u) of Regulation S-K on October 18, 2016. The “pay ratio”...more

10/24/2016  /  C&DIs , CACM , CEOs , Dodd-Frank , Executive Compensation , Pay Ratio , Regulation S-K , Securities and Exchange Commission (SEC)
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