Executive Compensation Disclosure Rules

The SEC's 2006 revision to its executive compensation disclosure rules and the Dodd-Frank Act requirement that public companies provide shareholder advisory votes has completely changed how public companies design and communicate their senior executive pay practices and decisions. Written for practitioners and other individuals who are responsible for compliance with these requirements, this book provides an in-depth analysis of the executive and director compensation disclosure rules, their interpretation and application to various common situations, and developing trends.

It describes and explains the requirements of the rules, drawing from both the language of the rules themselves as well as the related SEC releases, which contain significant commentary on how the rules are to be construed and applied. This book also integrates into the discussion the supplemental guidance that has been issued by the SEC's Division of Corporation Finance since the rules were adopted, as well as the commentary and observations of experienced securities practitioners who regularly advise registrants on their disclosure obligations.