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Pay Ratio Guidance: Summarized & Explained

By Randi Morrison posted 09-22-2017 03:33 PM

  
Further to yesterday's post, to assist issuer-members in digesting and evaluating the impact of the SEC's new Pay Ratio guidance, I will be posting interpretive memos, commentary and substantive articles from law firms, compensation consultants, media and others here on Rants to Riches on a real-time basis and periodically pushing them out via the Society Huddle pending next week's more fulsome report in the weekly Society Alert.

As always, the resources will then also be posted on our already-robust Pay Ratio topical page here.

Here are the latest:

- Sidley: SEC Provides Further Guidance on Pay Ratio Disclosure Rule
- Pearl Meyer: CEO Pay Ratio Disclosure Requirement Now Imminent: SEC Releases Additional Guidance
- Simpson Thacher: SEC Issues Updated Guidance on Pay Ratio Disclosure
- Exequity: SEC Issues CEO Pay Ratio Guidance
- Willis Towers Watson: New SEC guidance reduces CEO pay ratio calculation burdens, confirms no delay in implementation
- Davis Polk: SEC Issues Interpretative Guidance on Pay Ratio Rules, Reinforcing Flexibility and Providing Relief
- Sullivan & Cromwell: SEC Substantially Eases Burden of Pay Ratio Disclosure
- Ropes & Gray: SEC Provides Additional Pay Ratio Interpretive Guidance
- Stinson Leonard Street: SEC Issues Guidance on Pay Ratio Rule
- Cooley: SEC issues some (limited) guidance in connection with pay-ratio disclosure
- Cooley: Corp Fin issues interpretive guidance on the calculation of pay-ratio disclosure
- Allen Matkins: Did The SEC's Pay Ratio Guidance Miss Conjunction Junction?
- Reuters: SEC provides additional guidance for executive pay ratio disclosures

Note that the SEC also launched this new webpage that provides quick access to its Pay Ratio resources: Information About Pay Ratio Disclosure.
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