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THOUGHTFUL DISCLOSURE ALERTS

The CEO Pay Ratio Disclosure Requirement – Time to Get Started

July 31, 2017

With January 1, 2018 looming on the horizon, public companies need to begin preparing to disclose in their proxy statement the ratio of the annual total compensation of their CEO to the median of the annual total compensation of their other employees (the “Pay Ratio Rule”).

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Complying With the CEO Pay Ratio Disclosure Requirement

July 25, 2017

To assist you in developing a process for complying with the new CEO pay ratio disclosure requirement, which will be part of your executive compensation disclosure beginning in 2018, we have put together the following five-step guide

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The CEO Pay Ratio Rule: Determining Your Employee Population

July 25, 2017

One of the initial tasks in complying the CEO pay ratio disclosure requirement is to determine the group of employees and other workers from which to identify the “median employee.” This Thoughtful Disclosure Alert summarizes the key considerations in determining your employee population.

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The CEO Pay Ratio Requirement: The Foreign Employee Exemptions

July 25, 2017

In determining your employee population for purposes of the CEO pay ratio disclosure requirement, one of the key issues will be the treatment of non-U.S. employees. This Thoughtful Disclosure Alert summarizes the two exemptions for excluding non-U.S. employees from your employee population and the requirements for each exemption.

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With CEO Pay Ratio Effective Date Looming, There’s No Relief in Sight

May 8, 2017

As the deadline for complying with the new CEO pay ratio disclosure requirement draws near, legislation that would repeal the requirement begins to work its way through Congress.

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SEC Staff Issues Guidance on CEO Pay Ratio Disclosure Rules

October 28, 2016

Republished guidance by the SEC Staff addresses several significant compliance issues for the new CEO pay ratio disclosure requirement, which goes into effect in 2017.

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Disclosing Personal Security Arrangements

July 6, 2016

Another important item in the disclosure of executive perquisites is the treatment of the personal security arrants for corporate executives. Our latest Thoughtful Disclosure Alert looks at the requirements for disclosing personal security arrangements and provides a model disclosure example.

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Disclosing Personal Aircraft Use

January 13, 2016

One of the more challenging issues that arises in the disclosure of executive perquisites is the treatment of the personal use of corporate aircraft. Our inaugural Thoughtful Disclosure Alert looks at the requirements for disclosing personal aircraft use and provides a model disclosure example.

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