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Hot Topics — CEO pay ratio disclosure: What would it take to implement the SEC proposal? (October 2013)

Published on: Oct 28, 2013

On September 18, 2013, the SEC voted to issue a proposed rule to implement Section 953(b) of the Dodd-Frank Wall Street Reform and Consumer Protection Act that would require most public companies to disclose the median of the annual total compensation of its employees and the ratio of the median to its CEO’s annual pay. This edition of Hot Topics outlines a practical approach for companies to consider when they are determining how to comply with the pay ratio rule if they are adopted as proposed.


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