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SEC's New Disclosure Rules Regarding Risk, Compensation, and Corporate Governance (PDF)
Holme Roberts & Owen LLP
[Guidance Overview] Dec. 21, 2009
3 pages. Excerpt: A number of the changes will require companies to gather additional information and in some cases, action by the board or a committee. As you begin to review how the changes impact your company's filings and processes, you will also need to start gathering the required information. Steps that can be taken today include revising (or supplementing) your annual Director & Officer Questionnaires and revising your prior year disclosures, including total compensation, for the change in reporting of stock awards and option awards.
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