The Securities and Exchange Commission believes that public company investors are increasingly concerned about corporate accountability. To enhance investors’ ability to make informed voting and investment decisions, and help them evaluate company leadership, on December 16, 2009, the SEC adopted rules requiring new disclosures about risk, corporate governance and compensation. The rule changes generally apply to filings on or after February 28, 2010, so calendar year-end companies planning to file their 2010 proxy statements in March or April must take these changes into account.