"Key Compensation Items for the 2019 Proxy Season and Beyond" from Latham & Watkins covers a number of compensation-related action items and suggested considerations for the upcoming and future proxy seasons including those concerning the new hedging disclosure rule, ISS and Glass Lewis policy updates, director compensation litigation risk, equity plan matters, and much more. The memo includes a particularly nifty flow chart to facilitate companies' annual determination as to whether they can use the same median employee for their Year 2 and Year 3 CEO pay ratio disclosure as they used in Year 1.