Based on the firm’s review and analysis of early filers, Troutman Pepper Locke’s “An Early Look at New Proxy Disclosures Regarding Stock Option Grant Timing” reveals informative trends in Regulation S-K Item 402(x) option grant disclosure practices among well-known large-cap companies. In addition to recapping the rule’s requirements relative to practice trends, the memo includes disclosure excerpts from 2025 proxy statements filed by Apple, Deere & Co., Estee Lauder, Intuit, and Visa.