Alerts

SEC Issues Additional Guidance Under 2006 Executive Compensation Disclosure Rules

November 12, 2007

It has been just over a year since the SEC promulgated its new executive compensation disclosure requirements. The new rules resulted in a substantial change in executive compensation disclosure and were the most substantial revision to the executive compensation disclosure rules since 1992. As is often the case with complex rulemaking initiatives, over the past year, the SEC has issued additional guidance, both formally and informally, to assist registrants in preparing their annual executive compensation disclosure. Most recently, on Oct. 9, 2007, the SEC's Division of Corporation Finance published its "Staff Observations in the Review of Executive Compensation Disclosure."