On January 25, 2011, the SEC issued final rules (“Final Rules”) designed to implement provisions of the Dodd-Frank Act relating to shareholder approval of executive compensation and golden parachute compensation arrangements. The Final Rules closely track the proposed rules that the SEC released in late 2010, and apply beginning with the 2011 proxy season.
The Dodd-Frank Act requires all public companies, beginning with shareholder meetings taking place on or after January 21, 2011 at which directors are elected, to...
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