Nicholas Pension Consultants
Compensation Strategies Group, Ltd.
Nova 401(k) Associates
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|Text of SEC Memo: Extended Analysis of Potential Effect on Pay Ratio Disclosure of the Exclusion of Different Percentages of Employees (PDF)|
Division of Economic and Risk Analysis, U.S. Securities and Exchange Commission [SEC]
June 30, 2015
"In [Table 1 of] the original analysis, Staff considered the exclusion of different percentages of employees.... [This report extends that analysis] to show the effects of excluding percentages greater than 20%, and up to 95% (in 5% increments).... In the original analysis, Staff considered the exclusion of different percentages of employees under two scenarios: Scenario I (all excluded observations are below the median) and Scenario II (all excluded observations are above the median). [This report extends] Table 1 to show the effects of excluding percentages of employees under three intermediate scenarios[.]"
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