What Are The “Pay Versus Performance” Disclosure Rules?
Cherry Bekaert
AUGUST 9, 2023
Contributors: David Boyd , Senior Manager, Risk & Accounting Advisory Services | Kenneth Woodring , Senior Manager, Risk & Accounting Advisory Services The new pay versus performance disclosure within a company’s annual proxy statement is required by the U.S. Securities and Exchange Commission (SEC) Regulation S-K Item 402(v), effective in October 2022, and applicable for proxy statements filed for fiscal years ending on or after December 16, 2022.
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