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SEC Proposes Pay Versus Performance Disclosure Rule (PDF)
Mayer BrownLink to more items from this source
[Guidance Overview]
May 13, 2015

6 pages. "The aggregate change in actuarial present value of the executive's accumulated benefit under all defined benefit and actuarial pension plans set forth in the summary compensation table would be deducted from the total to calculate compensation actually paid, with only actuarially determined service costs for services rendered by the executive during the applicable year added back. Smaller reporting companies would not have to make this pension adjustment because their scaled disclosures do not include pension plan disclosure."

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