Wachtell Lipton's new "Frequently Overlooked Disclosure Items in Annual Proxy Statements" provides a concise, welcome refresher on the SEC requirements relating to non-GAAP measures, perks, and some of the more mundane compensation-related proxy statement disclosures including deferred and performance-based equity awards, nonqualified deferred compensation above-market or preferential earnings, outstanding awards (options & unvested stock) held by directors, and compensation plan proposals.
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Access additional resources on our Proxy Statement page. This post first appeared in the weekly Society Alert!
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