Departed Directors

[Chaz]

In preparing the Section 402(k) compensation of non-employee directors, is it necessary to include disclosure of directors who departed in the previous fiscal year? How about directors who departed after the end of the fiscal year but before the date of the proxy statement?

The reg and instructions don't seem to address this.

[Chaz]

Does anyone have any thoughts on this? Does anyone in the benefitslink community assist public company clients in drafting the executive compensation disclosure of their proxy statements??