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Text of SEC Proposed Rule for Disclosure of Hedging Policies for Officers, Directors and Employees
Securities and Exchange Commission [SEC]Link to more items from this source
[Official Guidance]
Feb. 9, 2015
"We are proposing amendments to our rules to implement Section 955 of the Dodd-Frank Wall Street Reform and Consumer Protection Act, which requires annual meeting proxy statement disclosure of whether employees or members of the board of directors are permitted to engage in transactions to hedge or offset any decrease in the market value of equity securities granted to the employee or board member as compensation, or held directly or indirectly by the employee or board member. The proposed disclosure would be required in a proxy statement or information statement relating to an election of directors, whether by vote of security holders at a meeting or an action authorized by written consent."

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