Bloomberg BNA’s Pension & Benefits Daily published an article titled "Pay Ratio Rules: Practical Compliance Challenges” by Shearman & Sterling partner Doreen E. Lilienfeld (New York-Compensation, Governance & ERISA) and associate Jennifer Stadler (New York-Compensation, Governance & ERISA) on October 28, 2013.

In their article, Lilienfeld and Stadler examine the Securities and Exchange Commission’s proposed rules to implement Section 953(b) of the Dodd-Frank Wall Street Reform and Consumer Protection Act of 2010. Section 953(b) directs the SEC to promulgate rules to require public companies to disclose the median annual total compensation of all employees other than the CEO, the annual total compensation of the CEO, and the ratio of these two amounts.

View full article, Pay Ratio Rules: Practical Compliance Challenges