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    1. SEC Issues Proposed "Pay Ratio" Disclosure Rules

      SEC Issues Proposed "Pay Ratio" Disclosure Rules

      SPEED READ:

      The Securities and Exchange Commission recently issued proposed regulations on the “Pay Ratio” disclosure rules.  Under these rules, a public company must disclose the ratio of the median of annual total compensation for all employees other than its  principal executive officer to the annual total compensation of its principal executive officer. The proposed regulations provide guidance on the determination of the median of annual total compensation for all employees and provide some flexibility in making such determination.

      If adopted, public companies would be required to provide pay ratio disclosure in any filing that requires executive compensation disclosure under ...

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