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Pay Ratio Disclosure Rules Finally Proposed by the SEC



by Michael T. Campoli
Pryor Cashman LLP - New York Office

September 30, 2013

Previously published on September 2013

On September 18, 2013, the U.S. Securities and Exchange Commission (the “SEC”) proposed amendments to Item 402 of Regulation S-K to require disclosure of: (i) the median of the annual total compensation of all employees of an issuer (excluding the principal executive officer (“PEO”)1), (ii) the annual total compensation of that issuer’s PEO, and (iii) the ratio of the median of the annual total compensation of all employees to the annual total compensation of the PEO. The proposed amendments were mandated by Section 953(b) of the Dodd-Frank Wall Street Reform and Consumer Protection Act of 2010. Comments on the proposed amendments are due 60 days after their publication in the Federal Register.


 

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