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Aug 10, 2015

The SEC’s Final Pay Ratio Rules: What You Need to Know

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On August 5, 2015, the Securities and Exchange Commission released final rules implementing the pay ratio disclosure requirements of Section 953(b) of the Dodd-Frank Wall Street Reform and Consumer Protection Act. The final rules are largely consistent with the proposed rules issued by the SEC in September 2013 and will be codified as paragraph (u) to Item 402 of Regulation S-K. This Q&A summarizes the key requirements of the final rules.

View full memo, The SEC’s Final Pay Ratio Rules: What You Need to Know

Authors and Contributors

John J. Cannon III

Partner

Compensation, Governance & ERISA

+1 212 848 8159

+1 212 848 8159

New York

Kenneth J. Laverriere

Partner

Compensation, Governance & ERISA

+1 212 848 8172

+1 212 848 8172

New York

Doreen E. Lilienfeld

Partner

Compensation, Governance & ERISA

+1 212 848 7171

+1 212 848 7171

New York

Linda Rappaport

Of Counsel

Compensation, Governance & ERISA

+1 212 848 7004

+1 212 848 7004

New York