Jonathan Karelitz

Seyfarth Shaw LLP

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Latest Posts › Disclosure Requirements

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SEC Reopens Comment Period for Pay-for-Performance Proxy Disclosure

Seyfarth Synopsis: Back in 2015, the U.S. Securities and Exchange Commission (“SEC”) issued proposed rules on the pay-for-performance disclosure required under the Dodd-Frank Wall Street Reform and Consumer Protection Act of...more

3/22/2022 / Comment Period , Disclosure Requirements , Dodd-Frank , Pay-for-Performance , Securities and Exchange Commission (SEC)

To Disclose Or Not During ERISA Administrative Review — The Fourth Circuit Weighs In With An Affirmative Answer

Synopsis: A recent 4th Circuit decision reiterates the importance of aligning a plan fiduciary’s administrative claim and appeal review process with the standards for a “full and fair review” under U.S. Department of Labor...more

10/3/2019 / Administrative Review , Appeals , Disclosure Requirements , Employee Retirement Income Security Act (ERISA) , Failure To Disclose , Fiduciary , Retirement Plan , Reversal , Surviving Spouse

"It all sounds very reasonable..." New SEC Guidance Emphasizes Reasonableness and Flexibility in CEO Pay Ratio Disclosure

On September 21, 2017, the Securities and Exchange Commission (the “SEC”) published an interpretative release and related compliance and disclosure interpretations (“C&DIs”) for registrants regarding the CEO pay ratio...more

10/2/2017 / C&DIs , Disclosure Requirements , Dodd-Frank , Executive Compensation , New Guidance , Pay Ratio , Proxy Season , Publicly-Traded Companies , Regulation S-K , Securities and Exchange Commission (SEC)

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