SEC revises executive compensation reporting rules
Article Abstract:
The SEC has heeded congressional and public concern about the inadequacy of executive compensation disclosure rules by issuing proposed rules revising disclosure requirements. Revised Item 402 of regulation S-K would require companies to use a new and more detailed summary table for disclosing the compensation of the CEO and four other highest-paid executives. The corporate compensation committee would also be required to state the rationale for each executive's compensation and its relationship to corporate performance.
Publication Name: Tax Management Compensation Planning Journal
Subject: Law
ISSN: 0747-8607
Year: 1992
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Executive compensation disclosure - the new rules
Article Abstract:
The SEC issued new rules on the disclosure of executive compensation on Oct 21, 1992 covering the topics of stockholder communication, executive pay decisions and technical compliance. The new rules require more disclosure than was previously the case although they are less burdensome than the original draft. These rules will be effective for most companies' 1993 annual proxy statements. The disclosure requirements will apply to the CEO and four other most highly paid executives.
Publication Name: Tax Management Compensation Planning Journal
Subject: Law
ISSN: 0747-8607
Year: 1993
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Proxy statement disclosure in the SEC's new summary compensation table
Article Abstract:
The SEC has issued in Regulation S-K Item 402 revised rules on the disclosure of executive compensation. The Summary Compensation Table Item 402 requires presents comparative executive salaries and benefits for a company's prior three fiscal years. Examples of issues encountered in filling out the table are given.
Publication Name: Tax Management Compensation Planning Journal
Subject: Law
ISSN: 0747-8607
Year: 1993
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