CEO Pay Ratio Disclosures among Biotechnology and Pharmaceutical Companies
Download a pdf of this article » As the traditional 2018 proxy season draws to a close, we have reviewed the newest executive compensation disclosure item appearing in corporate proxy statements for the first time – the CEO pay ratio. Mandated by the Dodd-Frank Wall Street Reform and Consumer Protection Act, beginning with proxy statements […]
CEO Pay Ratio Disclosures at the Tech 150 (Updated)
Download a pdf of this article » With the 2018 proxy season well underway, we have taken a look at the newest executive compensation disclosure item appearing in corporate proxy statements for the first time – the CEO pay ratio. Mandated by the Dodd-Frank Wall Street Reform and Consumer Protection Act, beginning with proxy statements […]
Complying With the CEO Pay Ratio Disclosure Requirement
Download a pdf of this article » This Thoughtful Disclosure Alert has been revised to reflect the guidance issued by the Securities and Exchange Commission on September 21, 2017. Starting in 2018, public companies will be required to disclose in their annual report on Form 10-K and definitive proxy statement the ratio of the median […]
The CEO Pay Ratio Rule: Determining Your Employee Population
Download a pdf of this article » This Thoughtful Disclosure Alert has been revised to reflect the guidance issued by the Securities and Exchange Commission on September 21, 2017. Starting in 2018, public companies will be required to disclose in their annual report on Form 10-K and definitive proxy statement the ratio of the median […]
The CEO Pay Ratio Rule: The Foreign Employee Exemptions
Download a pdf of this article » This Thoughtful Disclosure Alert has been revised to reflect the guidance issued by the Securities and Exchange Commission on September 21, 2017. Starting in 2018, public companies will be required to disclose in their annual report on Form 10-K and definitive proxy statement the ratio of the median […]
The CEO Pay Ratio Disclosure Requirement – Time to Get Started
Download a pdf of this article » STARTING IN 2018, public companies will be required to disclose in their annual report on Form 10-K, definitive proxy statement, and certain other SEC filings the ratio of the annual total compensation of their Chief Executive Officer to the median of the annual total compensation of their other employees […]
With CEO Pay Ratio Effective Date Looming, There’s No Relief in Sight
As we mark the beginning of May, the January 1, 2018 effective date of the CEO pay ratio disclosure requirement is now only eight months away. Notwithstanding predictions following last November’s presidential election that this disclosure requirement would be quickly repealed, there has yet to be any action taken that would alter the looming effective […]
SEC Staff Issues Guidance on CEO Pay Ratio Disclosure Rules
On October 18, 2016, the Staff of the Securities and Exchange Commission’s Division of Corporation Finance published guidance on Item 402(u) of Regulation S-K, the rule it adopted in 2015 to implement Section 953(b) of the Dodd-Frank Wall Street Reform and Consumer Protection Act. Section 953(b) requires public companies to disclose the relationship between the […]
Disclosing Personal Security Arrangements
In recent years, the confluence of a growing global economy and turbulent geopolitical events has led many companies to provide extensive security arrangements for their executives. And while most organizations firmly believe that these arrangements serve a legitimate corporate purpose – ensuring the safety of their key decision-makers and their families, the SEC considers these […]
Disclosing Personal Aircraft Use
With this Thoughtful Disclosure Alert, we are launching a new series of articles discussing the more common disclosure questions facing technology and life sciences companies when preparing the executive compensation information to be included in their definitive proxy statements. Look for additional Thoughtful Disclosure Alerts in the weeks ahead. While the receipt of perquisites and […]