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Pay Versus Performance Disclosure for Smaller Reporting Companies - An SRC-Focused Analysis of the SEC’s Pay Versus Performance...

We issued a step-by-step guide entitled An Analysis of the SEC’s Pay Versus Performance Rules on December 14, 2022. We prepared that guide to assist our clients as they prepare to implement the SEC’s new “Pay Versus...more

SEC Expands Number of Companies that Qualify as “Smaller Reporting Companies”

On June 28, 2018, the SEC adopted amendments to the definition of “smaller reporting company” that are “intended to reduce compliance costs for these registrants and promote capital formation, while maintaining appropriate...more

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