"[T]he potential retroactive application the Proposed Rule to already granted compensatory awards could result in the recoupment of compensation in violation of the terms of such award under an existing award agreement or employment contract. The SEC dismisses this potential issue by asserting that a company may unilaterally amend existing awards without an award holder's consent 'to accommodate recovery.' Despite this assertion, the potential retroactive application of the Proposed Rule to existing awards could result in an Executive Officer (particularly a former Executive Officer) challenging a company's recovery attempt in court."