SEC Issues New “Pay Versus Performance” Guidance

The SEC provides much-needed guidance on the new pay versus performance disclosure requirements that will be applicable to the current proxy season.

On February 10, 2023, the Staff of the Securities and Exchange Commission (SEC) issued new compliance and disclosure interpretations (C&DIs) providing much-needed guidance on the new pay versus performance disclosure requirement under Item 402(v) of Regulation S-K.

Please see full publication below for more information.

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DISCLAIMER: Because of the generality of this update, the information provided herein may not be applicable in all situations and should not be acted upon without specific legal advice based on particular situations.

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