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Cooley LLP via Lexology; registration required
Nov. 25, 2015
"Keith Higgins, Director of Corp Fin, hinted that he might be giving us a welcome gift in the future: a revision of Item 10 of Schedule 14A, the proxy statement ... [which is] a component of the disclosure rules that has too long been ignored and requires serious rethinking and rationalizing.... Corp Fin is currently working on the Disclosure Effectiveness Project, which focuses initially on Regs S-K and S-X, but after that, Higgins advises, the staff will then turn to the executive compensation and corporate governance information in the proxy statement.... Among the areas in the proxy statement that the staff will consider are these: [1] Item 10 of Schedule 14A ... [2] Regulation S-K Disclosure Requirements ... [3] CD&A ... [4] Compensation Tables ... [5] Compensation Committee Report ... [6] Form S-8."
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