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SEC Staff Issues Analysis on Proposed Pay Ratio Disclosure Rule
Meridian Compensation Partners, LLCLink to more items from this source
June 10, 2015
"[T]he analysis indicates the SEC's potential receptivity to excluding categories of employees from the calculation of the CEO pay ratio, at least up to 20% of the total worldwide workforce. Based on the Staff Report, if the SEC concludes that the exclusion of a category of employees would not have a material effect on the calculation of the CEO pay ratio, presumably the SEC would be inclined to allow for such exclusion in the final rule."

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