Preparing the Executive and Director Compensation Disclosure for the Proxy Statement and Form 10-K | Practical Law

Preparing the Executive and Director Compensation Disclosure for the Proxy Statement and Form 10-K | Practical Law

A Practice Note addressing the executive and director compensation information that must be included in a reporting company's proxy statement and annual report on Form 10-K. This Note focuses primarily on the information that must be included in the executive and director compensation tables and narrative disclosure. It also briefly addresses other compensation-related disclosures, such as the Compensation, Discussion and Analysis (CD&A), and the pay ratio and compensation-related risk disclosures, although these topics are addressed more fully in other Practical Law resources. This Note has been updated to address the final pay versus performance rules adopted by the SEC on August 25, 2022, the final executive compensation clawback rules adopted by the SEC on October 26, 2022, and New York Stock Exchange and Nasdaq listing standards implementing the SEC rules.

Preparing the Executive and Director Compensation Disclosure for the Proxy Statement and Form 10-K

by Practical Law Employee Benefits & Executive Compensation
Maintained • USA (National/Federal)
A Practice Note addressing the executive and director compensation information that must be included in a reporting company's proxy statement and annual report on Form 10-K. This Note focuses primarily on the information that must be included in the executive and director compensation tables and narrative disclosure. It also briefly addresses other compensation-related disclosures, such as the Compensation, Discussion and Analysis (CD&A), and the pay ratio and compensation-related risk disclosures, although these topics are addressed more fully in other Practical Law resources. This Note has been updated to address the final pay versus performance rules adopted by the SEC on August 25, 2022, the final executive compensation clawback rules adopted by the SEC on October 26, 2022, and New York Stock Exchange and Nasdaq listing standards implementing the SEC rules.