Winston & Strawn's new chart, which reportedly will be maintained on a relatively current basis (as filings are made), reflects changes to short- and long-term incentive plan performance targets or metrics since March based on SEC disclosures - primarily Form 8-Ks, but increasingly appearing and expected to appear in proxy statements filed after the onset of the pandemic. The chart includes the name of the company that made the change, the type of filing in which the disclosure was made, a description of the change, and the disclosed rationale.
See also Compensation Advisory Partners "COVID-19 Compensation and Human Capital Corporate Actions" database and additional resources on our Coronavirus (COVID-19) Resources page. This post first appeared in the weekly Society Alert!