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Overview, Discussion, and Analysis on Executive Compensation and Related Person Disclosure (PDF)
Sutherland Asbill & Brennan LLP Link to more items from this source
Sept. 22, 2006
10 pages. Excerpt: To appropriately address the issues the SEC recommends addressing in the CD&A, companies should begin reviewing and analyzing their approach to compensation now. This process should begin by identifying all compensation programs, plans and arrangements currently in place. The company should review each element of compensation in each program, plan and arrangement, including both equity and non-equity awards[.]

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