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The Pay Ratio Rule: Preparing for Compliance (PDF)
Frederic W. Cook & Co., Inc. and Simpson, Thatcher & Bartlett LLP, via Practical LawLink to more items from this source
[Guidance Overview]
Oct. 30, 2015
11 pages. "[T]his article: [1] Provides an overview of the pay ratio disclosure requirement. [2] Explains methodologies companies can use to carry out key tasks that are essential for determining elements of the pay ratio, including: identifying the median employee; and calculating annual total compensation. [3] Offers guidance on how to present pay ratio disclosure. [4] Suggests initial steps companies should take to prepare for compliance."

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