"Among other things, the Proposed Rules articulate: which companies and which SEC filings must contain the Pay Ratio Disclosure; how to determine annual total compensation; how to identify the median; what disclosures must be provided on the underlying methodology, assumptions and estimates used in preparing the Pay Ratio Disclosure; and when the Pay Ratio Disclosure requirements would become applicable. [This article] provides a brief overview of the Proposed Rules in question and answer format."  MORE >>