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Executive Compensation Disclosure

Law360 (November 21, 2006, 12:00 AM EST) -- On Aug. 11, 2006, the Securities and Exchange Commission (the “SEC”) adopted extensive amendments to its disclosure requirements for executive and director compensation that will apply to the upcoming proxy season (first quarter 2007 for 12/31 fiscal year-end companies). As a result, companies and their directors – especially compensation committee members – need to understand the implications of these new requirements now and consider how they will affect executive compensation disclosures. Companies will also need to consider the potential impact of the new rules on the...
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