Designing, Determining and Disclosing Executive Compensation: A Consulting Perspective | Practical Law
A Practice Note explaining the key steps, practices and processes that companies, compensation committees and boards of directors should undertake when designing and determining top executive pay. It also addresses best practices for compensation consultants and the importance of establishing well thought-out pay practices and disclosing those practices effectively in the Compensation Discussion & Analysis (CD&A). This Note has been updated to reflect new executive compensation clawback rules, including clawback disclosure requirements required by Item 402(w) of Regulation S-K and NYSE and Nasdaq stock exchange listing requirements.