Mary Mullany

Mary Mullany

Ballard Spahr LLP

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Latest Posts › Disclosure Requirements


SEC Issues Final Rule on Pay Ratio Disclosure

Nearly two years after issuing the proposed rule, the U.S. Securities and Exchange Commission (SEC) on August 5, 2015, adopted by a 3-2 vote, the final rule on CEO-to-median employee pay ratio disclosure in what has become...more

8/7/2015 - Compliance Data Security Disclosure Requirements Dodd-Frank Employees Executive Compensation Foreign Workers Full-Time Employees Part-Time Employees Pay Ratio Payroll Records Privacy Policy Publicly-Traded Companies Regulation S-K Seasonal Workers SEC Tax Records Temporary Employees

SEC Proposed Rule 10D-1 Regarding Clawback Policies

The Securities and Exchange Commission (SEC) recently proposed rules requiring national securities exchanges such as the New York Stock Exchange and NASDAQ to establish listing standards requiring publicly traded companies to...more

7/13/2015 - Clawbacks Comment Period Disclosure Requirements Executive Compensation Incentive Compensation Look-Back Measurement Period Publicly-Traded Companies Rule 10D-1 Sarbanes-Oxley SEC

SEC Issues Proposed Rule on Pay Ratio Disclosure

On Sept. 18, 2013, the Securities and Exchange Commission (SEC) issued its proposed rule on the CEO-to-median employee pay ratio disclosure. This proposed rule adds disclosure requirements to Item 402 of Regulation S-K, as...more

9/23/2013 - CEOs Disclosure Requirements Dodd-Frank Pay Ratio Regulation S-K SEC Wages

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