SEC Publishes Additional Executive Compensation Guidance -- New 'FAQs' and 'Interpretative Responses' Address Detailed Disclosure Issues

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SEC Publishes Additional Executive Compensation Guidance

On January 24, 2007, the Staff of the SEC released additional guidance with respect to its new executive

compensation rules in the form of revisions to its Manual of Publicly Available Telephone Interpretations

(http://www.sec.gov/divisions/corpfin/guidance/execcomp402interp.pdf). In this guidance, the Staff provides

“Questions and Answers of General Applicability” (“FAQs”) to address a number of important general issues

under the new executive compensation rules.

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