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SEC Finalizes 'Pay-Versus-Performance' Rules Under Dodd-Frank Act
Groom Law Group Link to more items from this source
[Guidance Overview]
Oct. 6, 2022

"While closely resembling the proposed rules in most respects, the final rules include several important changes.... [1] New pay-versus-performance table ... [2] Clear description comparing pay with performance ... [3] Unranked list of financial performance measures ... [4] Executive compensation actually paid ... [5] New requirement to disclose net income ... [T]he manner in which data must be calculated makes both the collection and calculation of such data under the final rules costly and time consuming."

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