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...more
2/15/2023
/ C&DIs ,
Corporate Counsel ,
Corporate Governance ,
Disclosure Requirements ,
New Guidance ,
Pay-for-Performance ,
Performance Standards ,
Proxy Season ,
Publicly-Traded Companies ,
Regulation S-K ,
Securities and Exchange Commission (SEC)
Notice 2018-68 clarifies certain Section 162(m) issues with respect to covered employees and grandfathering of written binding contracts.
Key Points:
..“Covered employee” determination is not affected by whether or not...more