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
