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SEC Staff On Executive Compensation Disclosure

Law360 (November 5, 2007, 12:00 AM EST) -- On Oct. 9, 2007, the SEC Staff released its long-awaited report presenting its observations from the Staff's ongoing review of disclosures under the SEC's enhanced executive compensation rules.[1]

On the same day the report was issued, John W. White, director of the Division of Corporation Finance, spoke at the 2nd Annual Proxy Disclosure Conference in San Francisco, providing further observations.[2]

This guest column analyzes the impact of the report and highlights important issues for consideration during the upcoming 2008 proxy season.

Background

In 2007, the Staff...
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