The SEC's New Compensation Discussion and Analysis

The SEC's New Compensation Discussion and Analysis. The SEC recently adopted new executive compensation rules in response to the heightened attention focused ...

Compensation Discussion and Analysis (CD&A) Guidelines | DFIN

The SEC requires that companies provide clear, concise explanations of how executive compensation decisions are made. This includes ...

SEC's New Pay Versus Performance Disclosure Rule

In particular, the new rule will require companies to quantify and describe (in both tabular and narrative format) the relationship between ...

SEC Proposes Significant Changes to Executive Compensation ...

The purpose of the Compensation Discussion and Analysis is to provide material information, avoiding boilerplate disclosure. The scope of the Compensation ...

Staff Observations in the Review of Executive Compensation ...

In adopting the Compensation Discussion and Analysis, the Commission presented a disclosure concept and provided both principles and examples to ...

Proxy Statement Compensation Discussion & Analysis

Editor's Note: The SEC adopted new rules on November 2, 2022 to enhance proxy voting disclosure by registered investment funds and to require disclosure of ...

The SEC's New Compensation “Clawback” Rules - Woodruff Sawyer

While most can get behind the primary purpose of the new rules—to prevent executive officers from keeping compensation received based on ...

Executive Compensation - SEC.gov

The Summary Compensation Table provides, in a single location, a comprehensive overview of a company's executive pay practices. It sets out the ...

EXECUTIVE COMPENSATION - Kirkland & Ellis LLP

The SEC has introduced in its new executive compensation disclosure rules a totally new require- ment—the Compensation Discussion and Analysis or CD&A.

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

Question: In each of 2020 and 2021, a registrant provided the same list of companies as a peer group in its Compensation Discussion & Analysis ( ...

17 CFR § 229.402 - (Item 402) Executive compensation.

... SECURITIES ACT OF 1933, SECURITIES ... The Compensation Discussion and Analysis should also cover actions regarding executive compensation ... new or modified ...

A New Season for Executive Compensation Disclosure

Let the SEC be Your Guide – The SEC's comment letters on companies' initial pay versus performance disclosures provide insight into the SEC's ...

What boards need to know about the SEC final rule for pay versus ...

While the compensation committee has an obligation to review the Compensation Discussion and Analysis (CD&A), it is also prudent to consider other elements of ...

The SEC's New Disclosure Proposals - Compensia

Currently, the discussion is limited to compensation matters involving a company's named executive officers. The change would extend the CD&A to cover ...

More Money, More Problems? How the SEC's New Executive ...

In their quantitative pay-for-performance analysis. It is likely that proxy advisors will incorporate elements of “Compensation Actually Paid” ...

SEC Finalizes Pay Versus Performance Disclosure Requirement

The pay versus performance rules require expansive new tabular disclosure of executive compensation compared to company financial ...

SEC's Pay vs. Performance Rule Requires Disclosure of ...

Companies that are not exempt from the rule must comply with the new “Pay versus Performance” (PVP) disclosure requirements in applicable proxy ...

SEC Issues Final Rule Related to Pay Versus Performance ...

On August 25, 2022, the SEC issued a final rule1 that requires certain registrants to provide disclosures about executive pay and company ...

SEC UPDATES GUIDANCE ON EXECUTIVE COMPENSATION ...

discussion and analysis of such benchmarking must be included in the Compensation ... the SEC presents a two-pronged analysis ... Finally, the SEC presented a new ...

SEC Review of Executive Compensation Disclosure

For example, the SEC suggests that companies could improve their presentation by emphasizing in their Compensation Discussion and Analysis how and why they ...