Heads Up: SEC Staff Issues Comment Letters on Executive Compensation Disclosures
Volume 14, Issue 18
This issue of Heads Up summarizes recent comment letters from the SEC staff to the chief executive officers of registrants, which asked for more detail and clarification regarding the revised executive and director compensation disclosures in the registrants’ filings. The SEC staff has performed a comprehensive review of the first filings that include these revised disclosures and had comments on various topics, including performance targets, change of control, and Compensation Discussion and Analysis.
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