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Heads Up — SEC issues final rule on pay ratio disclosure

Published on: Sep 10, 2015

Volume 22, Issue 31

by Mike Kesner, Ron Rosenthal, Edward Sim, and Abby Dunleavy, Deloitte Consulting LLP

This Heads Up discusses the SEC’s recently issued final rule, Pay Ratio Disclosure. Under the final rule, a registrant must annually disclose (1) the median of the annual total compensation of all its employees (excluding the individual that the SEC describes as the principal executive officer), (2) the annual total compensation of its CEO, and (3) the ratio of the median of the annual total compensation of all its employees to the annual total compensation of its CEO. Registrants must adopt the final rule for their first fiscal year beginning on or after January 1, 2017.


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