"Key Compensation Items for the 2020 Proxy Season and Beyond" from Latham & Watkins covers a number of compensation-related action items and suggested sound considerations for the upcoming proxy season and non-proxy-related compensation planning, including those concerning the new hedging disclosure rule, ISS and Glass Lewis compensation-related policy updates, director compensation, CEO pay ratio, equity plan matters, say-on-pay, say-on-frequency, and much more. The memo includes a flow chart to facilitate companies' annual determination as to whether they can use the same median employee for their pay ratio disclosure that they used last year.
See our recent report: "Compensation Agenda 2020," and additional information & resources on our Compensation Committees, Director Compensation, Hedging, Pay Ratio, Proxy Advisors, and Say-on-Pay pages. This post first appeared in the weekly Society Alert!