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|The Pay Ratio Rule: Preparing for Compliance (PDF)|
Frederic W. Cook & Co., Inc. and Simpson, Thatcher & Bartlett LLP, via Practical Law
Oct. 30, 2015
11 pages. "[T]his article:  Provides an overview of the pay ratio disclosure requirement.  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.  Offers guidance on how to present pay ratio disclosure.  Suggests initial steps companies should take to prepare for compliance."
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