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SEC Releases Interpretive Guidance on New Executive Compensation Disclosure Rules (PDF)
FW Cook
Sept. 4, 2007
5 pages. Revised August 31, 2007. Excerpt: [M]uch of the guidance lacks interpretation, such as not providing more clarity on when companies may omit disclosure of specific performance targets, and merely recites the seemingly obvious requirements of the new disclosure rules. The interpretative guidance is briefly summarized [in the target page] with the August 8 guidance presented in italics.
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