SEC Staff Issues New and Revised Pay|Versus|Performance ...

SEC Staff Issues New and Revised Pay-Versus-Performance ...

The staff of the Securities and Exchange Commission's (SEC's) Division of Corporation Finance issued eight new Compliance & Disclosure Interpretations (C&DIs),

New SEC staff C&DIs on pay vs performance disclosures

The final rule requires executive compensation information to be presented alongside four specific financial performance measures (FPMs) in a tabular format ( ...

SEC Staff issues guidance on pay-versus-performance rule

The Staff updated an old CDI, which addresses the disclosure of non-GAAP financial measures that are presented in pay-related circumstances in the proxy. The ...

SEC Staff Issues Additional Interpretive Guidance on Pay Versus ...

A summary of this revised C&DI and the other new guidance is provided below. Revised PVP C&DIs. Retirement Vesting. The previous version of ...

SEC Issues Additional Guidance Related to Pay Versus Performance

On September 27, 2023, the U.S. Securities and Exchange Commission (the “SEC”) updated its compliance and disclosure interpretations ...

SEC issues new pay-versus-performance C&DIs - DLA Piper

Along with the new C&DIs, the SEC revised Question 118.08, which ... For more information, please contact any of the members of our Employee ...

SEC issues November 2023 guidance on pay versus performance

In August 2022, the Securities and Exchange Commission (SEC) issued pay versus performance (PVP) requirements under Regulation S-K. Since taking ...

SEC Issues Additional Guidance on Pay Versus Performance ...

This guidance includes revisions to prior guidance and new guidance on several issues related to the PvP disclosure. Background. Companies are ...

Pay Versus Performance - SEC.gov

The amendments created new Item 402(v) of Regulation S-K, which requires registrants to disclose in a clear manner the relationship between the ...

Skadden Discusses New SEC Pay-Versus-Performance ...

On November 21, 2023, the staff of the Securities and Exchange Commission's (SEC's) Division of Corporation Finance issued eight new ...

SEC Issues Third Round of Interpretive Guidance on Pay-versus ...

On November 21, 2023, the Securities and Exchange Commission (the “SEC”) issued eight new Compliance & Disclosure Interpretations (“C&DIs”) and ...

Corp Fin posts new CDIs regarding pay versus performance

In August last year, the SEC finally adopted a new rule requiring ... Apparently some issues cropped up, reflected in these new CDIs.

SEC Issues New “Pay Versus Performance” Guidance

On February 10, 2023, the Staff of the Securities and Exchange Commission (SEC) issued new compliance and disclosure interpretations (C&DIs) ...

SEC Adopts Pay Versus Performance Disclosure Rules

I am pleased that the final rule provides for new, more flexible disclosures that allow companies to describe the performance measures it deems ...

SEC issues final rule on pay vs performance disclosures

November 2023 update: This newsletter has been updated to reflect recent views communicated by the. SEC staff through the date of this ...

Pay versus Performance Disclosures: A Snapshot - BDO USA

If a registrant emerges from bankruptcy and issues a new ... Registrant's TSR and peer group TSR. SEC Staff Guidance. SEC Staff Compliance and Disclosure ...

Review of recent SEC staff comments on Pay versus Performance ...

As companies prepare for next proxy season, they should review SEC staff guidance on the pay vs. performance table. In addition to recent ...

Preparing for Year Two of Pay versus Performance Disclosures

Given the number of implementation issues that were raised as companies struggled to comply with the new rules, the SEC staff issued several ...

Frequently Asked Questions: Pay Versus Performance Final Rules

The SEC published final rules in late August 2022 that will require new pay versus performance disclosure in 2023 proxy statements.

Through the SEC's Eyes: Looking Back at the First Year of Pay ...

In August of 2022, the Securities and Exchange Commission (“SEC”) passed the Pay versus Performance (“PvP”) disclosure rules, ...