Another Week, Another Set of SEC Guidance
On Friday, March 12, 2010, the SEC Staff again updated the Regulation S-K Compliance & Disclosure Interpretations (C&DIs).
Here is a quick summary of the three new bits of clarification that the SEC Staff offers for the revised proxy disclosure rules:
Q. 119.25-NEIP award based on performance during 2010 granted in January 2010. After the end of [...]
New SEC Staff Guidance Addresses Equity Awards’ Disclosure
On March 1, 2010, the SEC Staff again updated the Regulation S-K Compliance & Disclosure Interpretations (C&DIs).
If a company chooses to report the grant date fair value assumptions for equity awards in relation to the Grants of Plan-Based Awards Table, it can satisfy the Summary Compensation Table disclosure requirements for such information by referencing the [...]
More SEC Guidance on Revised Proxy Disclosure Rules
On February 16, 2010, the SEC Staff updated the C&DIs for Regulation S-K with a few additional questions and answers, as follows:
Question 116.07
Question: Instruction 3 to Item 401(a) provides that if the information called for by paragraph (a) is being presented in a proxy or information statement, no information need be given respecting any director [...]
RMG Issues FAQs on New SEC Proxy Disclosure Rules
RiskMetrics Group (RMG) recently issued several FAQs related to the new SEC proxy disclosure rules. Previously, I blogged about the RMG FAQ regarding Compensation Risk Disclosures, and today I will address the two other FAQs, one on compensation consultant conflicts and the other on the enhanced disclosure about directors – qualifications, diversity policies, and board [...]
RiskMetrics Weighs In on Compensation Risk Disclosures
The new proxy disclosure rules (Item 402(s) to be precise) require public companies to include a narrative disclosure discussing the company’s compensation policies and practices as they relate to the company’s risk management if risks arising from the company’s compensation policies and practices for its employees are “reasonably likely to have a material adverse effect [...]
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Polls
Do you think companies will include negative disclosure about Compensation Risk Disclosure in their 2010 proxies?
- No (57%, 4 Votes)
- Yes (43%, 3 Votes)
- Uncertain (0%, 0 Votes)
Total Voters: 7
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