SEC Issues Final Proxy Disclosure Rule Amendments

The U.S. Securities and Exchange Commission met this morning and voted 4 to 1 in favor of approving the amendments to the proxy disclosure rules that were issued over the summer with some changes.  I’ll review the final amended rules and blog in the coming days about the changes that will impact equity compensation.  In the [...]

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Where’s Waldo? Where can you put the Equity Compensation Plan Information Table?

Generally, the Equity Compensation Plan Information table is included in a company’s Form 10-K, unless a company is putting a compensation-related matter to shareholders on its proxy. However, this could lead to confusing your shareholders as the table would then bounce back and forth between the Form 10-K and the proxy, simply depending on whether [...]

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SEC Updates Regulation S-K C&DIs on 10/26/09

The SEC has updated the Compliance & Disclosure Interpretations (C&DIs) for Regulation S-K as of October 26, 2009.  However, the date of the new/revised entries is August 14, 2009. Here’s the link to the C&DIs: http://www.sec.gov/divisions/corpfin/guidance/regs-kinterp.htm There is one that will have implications for equity award disclosures, Question 125.05. The question asks what happens when [...]

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