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Pay Ratio Disclosure Checklist
Dodd-Frank.com Link to more items from this source
Dec. 28, 2017
"While recent interpretative guidance from the [SEC] has provided additional flexibility in this process, public companies still need to consider appropriate disclosures regarding pay ratio calculations in addition to the disclosure of the pay ratio. [A] checklist of essential disclosure items to consider when drafting pay ratio disclosures is set forth [in this article]."

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