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SEC Provides Further Guidance on Pay Ratio Disclosure Rule (PDF)
Sidley Austin LLP Link to more items from this source
[Guidance Overview]
Sept. 25, 2017
"The new guidance underscores that companies have broad latitude in complying with the disclosure requirement. The proposed sampling techniques and hypothetical examples will be particularly helpful to companies as they devise strategies for identifying the median employee's total compensation. The key takeaways from the new guidance are summarized [in this article]."

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