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Changes To Pay Disclosure Rules May Be Imminent

Law360 (May 31, 2007, 12:00 AM EDT) -- As the proxy season came this year, many investors were left scratching their heads trying to discern what companies really paid their executives despite rule changes meant to tell them just that.

In an attempt to make executive compensation more transparent for shareholders, the U.S. Securities and Exchange Commission changed the executive disclosure rules last summer.

The changes were twofold. Companies now have to include more tables with much more detailed information about pay. They also have to complete a compensation discussion and analysis or CD&A,...
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