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New SEC Rules Revise Form 8-K Disclosure of Executive Compensation Arrangements (PDF)
FW Cook 
Aug. 23, 2006 2 pages. Excerpt: The new rules eliminate employment compensation arrangements from the scope of Item 1.01 and expand Item 5.02 to cover only those compensatory arrangements with executive officers and directors that are 'unquestionably or presumptively material.' The revised filings under Item 5.02 must still be disclosed within four business days of the triggering event. MORE >> |
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