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Pay Ratio

BakerHostetler

SEC Provides Additional Compliance & Disclosure Interpretations for Further Clarification on Pay-Versus Performance Disclosure

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Although registrants have already had to comply with the Final Rules in annual reports, proxy statements and information statements beginning with the fiscal year ended on or after Dec. 16, 2022, registrants continue to have...more

BCLP

Review of Recent SEC Staff Comments on Pay Versus Performance Table

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As companies prepare for next proxy season, they should review SEC staff guidance on the pay vs. performance table. In addition to recent staff interpretations, as discussed in our October 2, 2023 post and February 22, 2023...more

Bennett Jones LLP

General Minimum Wage in Ontario will Rise to $ 16.55 per Hour on October 1, 2023

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On October 1, 2023, the general minimum wage rate that applies to most provincially-regulated employees in Ontario will increase from $15.50 to $16.55 per hour....more

BakerHostetler

SEC Clarifies Dodd-Frank Act Pay-Versus-Performance Rules with New C&DIs

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As registrants work toward including the new required Item 402(v) of Regulation S-K executive compensation disclosure, the SEC issued new C&DIs to provide some much-needed guidance in applying the Final Rules....more

Latham & Watkins LLP

Key Compensation Items for the 2023 Proxy Season and Beyond - January 2023

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Each year brings new executive compensation rules and considerations, whether based on Securities and Exchange Commission (SEC) rules, developments under the Internal Revenue Code, litigation trends, institutional adviser...more

Smith Anderson

Reminders for the 2023 Annual Report and Proxy Season

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As public companies prepare their 2022 annual reports and 2023 proxy statements, they will need to contend with a host of new requirements and disclosure updates stemming from the current geopolitical and economic...more

Opportune LLP

‘Pay vs. Performance’: New SEC Rules Require Companies To Implement New Process To Track Equity Compensation

Opportune LLP on

It is important to investors that executive compensation is directly linked to a company’s financial performance. To help ensure investors have adequate information to monitor this relationship, the SEC adopted new “pay vs....more

Goodwin

Frequently Asked Questions: Pay Versus Performance Final Rules - Update

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The SEC published final rules in late August 2022 that will require new pay versus performance disclosure in 2023 proxy statements, as described in our earlier client alert. These rules will require companies that are not...more

BCLP

2023 proxy and annual report season - things to add to your “Don’t Forget” list

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As companies look ahead to the upcoming proxy and annual report season, the SEC has generated a number of new items to add to your compliance checklist. Those items, along with a few other “hot topics,” include the...more

Smith Anderson

SEC Adopts Final Pay-Versus-Performance Disclosure Rules

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​​​​​​​On August 25, 2022, the Securities and Exchange Commission (SEC) adopted final rules implementing the "pay-versus-performance" disclosure requirement called for under Section 953(a) of the Dodd-Frank Wall Street Reform...more

Goodwin

Frequently Asked Questions: Pay Versus Performance Final Rules

Goodwin on

The SEC published final rules in late August 2022 that will require new pay versus performance disclosure in 2023 proxy statements, as described in our recent client alert. These rules will require companies that are not...more

Dorsey & Whitney LLP

SEC Adopts Mandatory Pay-versus-Performance Disclosure for 2023 Proxy Statements

Dorsey & Whitney LLP on

​​​​​​​The Securities and Exchange Commission (the “SEC”) has adopted final rules requiring additional disclosures on the relationship between executive compensation and financial performance. SEC disclosure counsel should...more

Husch Blackwell LLP

The SEC's Long-Delayed Dodd-Frank Pay-Versus-Performance Disclosure Requirements Have Finally Arrived

Husch Blackwell LLP on

On August 25, 2022, the Securities and Exchange Commission (SEC) adopted the pay-versus-performance disclosure requirements that had been in the works for years. The SEC originally proposed pay versus performance rules...more

Sullivan & Worcester

SEC Adopts Pay Versus Performance Disclosure Rules

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On August 25, 2022, the Securities and Exchange Commission finally adopted amendments to its rules mandated by the Dodd-Frank Act in 2010 and first proposed in 2015 that will require public companies to disclose information...more

Cozen O'Connor

SEC Adopts Pay Versus Performance Disclosure Rules Seven Years After Original Proposal

Cozen O'Connor on

On August 25, 2022, the Securities and Exchange Commission (SEC) adopted final disclosure rules implementing the pay versus performance requirement of the Dodd-Frank Act for most reporting companies. The SEC originally...more

Poyner Spruill LLP

Can You Pay Your Workers in Chicken Nuggets?

Poyner Spruill LLP on

On July 26, 2022, a Chick-fil-A franchise in Hendersonville, NC put up a Facebook post saying, “We are looking for volunteers for our new Drive Thru Express! Earn 5 free entrees per shift (1 hr) worked. Message us for...more

Goodwin

Jumpstarting the Next JOBS Act - JOBS Act 4.0

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The Jumpstart Our Business Startups (JOBS) Act was signed into law by President Barack Obama on April 5, 2012 and aimed to improve access to public capital markets for emerging growth companies. While largely considered a...more

Mayer Brown Free Writings + Perspectives

SEC Reopens Pay Versus Performance Comment Period

On January 27, 2022, the US Securities and Exchange Commission (SEC) voted to reopen the comment period on the pay versus performance rule that it proposed in 2015 (2015 Proposal). The proposed rule being contemplated would...more

BCLP

2022 Proxy Season - Quick Hits

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Considerations for companies planning for next proxy season should include the following: Risk Factors - ..As discussed in our July 13 post, consider current hot topics, including COVID risks, labor market...more

Jackson Lewis P.C.

San Francisco Will Tax Employers Based On CEO Pay Ratio

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San Francisco’s Measure L, which passed with the overwhelming support of the voters, will be effective in 2022 for businesses operating in the City of San Francisco. Measure L, titled the “Overpaid Executive Gross Receipts...more

Brownstein Hyatt Farber Schreck

Will Biden’s American Families Plan Take Aim at Executive Compensation?

There already has been a lot of discussion about the elements anticipated to be part of President Joe Biden’s American Family Plan, including some of the tax increases being considered to pay for the proposed “human...more

White & Case LLP

Key Considerations for the 2021 Annual Reporting and Proxy Season

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This memorandum outlines key considerations from White & Case's Public Company Advisory Practice for US public companies in preparation for the 2021 annual reporting and proxy season. Section I of this memo, which was...more

Mayer Brown Free Writings + Perspectives

Market Trends 2019/20: Pay Ratio Disclosures

This Market Trends practice note focuses on recent market trends covering the Securities and Exchange Commission’s (SEC’s) pay ratio rulemaking, which was mandated by the Dodd-Frank Wall Street Reform and Consumer Protection...more

Morgan Lewis - ML Benefits

San Francisco to Impose Tax on Companies with Disproportionate Executive Pay

San Francisco voters on November 3 approved Proposition L, which imposes an additional tax on businesses whose highest paid executive makes 100 times or more than the median salary of the business’s employees based in San...more

BCLP

UK COVID and Executive Remuneration: IA issues further guidance

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The Investment Association (IA) has published (i) additional guidance on shareholder expectations for executive remuneration in light of COVID; (ii) its 2021 Principles of Remuneration; and (iii) its statement on executive...more

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