DFIN's "Executive Compensation Disclosure Handbook: A Practical Guide to the SEC’s Executive Compensation Disclosure Rules" is just that - practical guidance to assist companies with developing effective and compliant executive compensation disclosure. A collaborative effort among Gibson Dunn, Willis Towers Watson, and DFIN, the handbook covers (among other key topics):
- Beneficial ownership table
- CD&A
- Compensation committees and compensation consultants
- Director compensation disclosure
- Executive compensation tables and related narrative disclosures
- Form 8-K disclosure
- Hedging disclosure
- Pay ratio disclosure
- Related party transactions
- Say-on-pay/frequency/golden parachute, compensation and equity plan proposals
Appendices A and B to the handbook include the full text of the applicable rules and associated C&DIs through October 1, 2020.
Access additional resources, including sample disclosures, on our Annual Meeting/Proxy Statement page. This post first appeared in the weekly Society Alert!