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Recurring Proxy Statement Disclosure Issues: Performance Share Reporting
Winston & Strawn LLPLink to more items from this source
Mar. 26, 2015

"Nearly every company in America is making at least some of its equity award performance-based. Many have done so for years. In addition to the Form 4 reporting, two other questions ... relating to the unique reporting status of performance shares (or units) are: ... [1] Reporting Performance-Based Awards that Vest on the Last day of the Fiscal Year ... [2] Reporting Performance-Based Awards in the Summary Compensation Table."

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