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SEC Proposes Rules to Require Companies to Disclose the Relationship Between Executive Pay and a Company’s Financial Performance

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Apr 30, 2015

On April 29, 2015, the Securities and Exchange Commission voted to propose rules to require companies to disclose the relationship between executive compensation and the financial performance of a company.

The proposed pay-versus-performance rule would require companies — except foreign private issuers, registered investment companies, and emerging growth companies — to disclose “in a clear manner  the relationship between executive compensation actually paid and the financial performance of the registrant” in proxy or information statements in which executive compensation disclosures are required.

The company would be required to tag the disclosures in an interactive data format (i.e., eXtensible Business Reporting Language — XBRL).

The comment period for the proposed rules will be 60 days after publication in the Federal Register.

Review the proposed rule.

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