"Registrants should be allowed to identify the median employee by using statistical sampling based on a definition of compensation other than 'annual total compensation' under Item 402.... We recommend that the final rule follow the proposed rule by not including leased employees, independent contractors or other individuals who are not statutory employees of the registrant in the determination of the median employee.... We recommend that the final rule give companies the flexibility to choose a date other than the last day of the company's most recent completed fiscal year for identifying the company's employees for purposes of calculating the pay ratio."  MORE >>