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Disclosing Corporate Governance Information Under The New Executive Compensation Regulations

Law360 (October 4, 2006, 12:00 AM EDT) -- For the past few years, issuers have been required to disclose in filings with the SEC certain information regarding director independence and other corporate governance matters. The commission has recently consolidated these requirements under a new Item 407 of Regulation S-K. (Release No. 33-8732; 34-54302; IC-27444; File No. S7-03-06).

Registrants must disclose information about director independence, nominating, audit and compensation committees, and shareholder communications by:

• Identifying each independent director of the company (and the nominees for director when the information is being presented in a...
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