Companies will need to address these amendments when preparing their future SEC reports to reflect the SEC’s changes to certain long-standing disclosure requirements.
Items 101 (Description of Business), 103 (Legal...more
The SEC has provided conditional regulatory relief regarding filing deadlines and has issued guidance regarding annual meetings to assist public companies impacted by COVID-19. This alert addresses some of the most frequently...more
Preliminary trends are emerging from the pay ratio disclosures filed by U.S. public companies in 2018.
Few companies use statistical sampling to identify their median employees and, instead, companies rely on a...more
3/22/2018
/ CACM ,
CEOs ,
Cost-of-Living Adjustment (COLA) ,
Disclosure Requirements ,
Executive Compensation ,
Item 402 ,
Median Employee ,
Pay Ratio ,
Proxy Season ,
Publicly-Traded Companies ,
Regulation S-K ,
Securities and Exchange Commission (SEC)