SEC Amends Pay-Versus-Performance Disclosure Requirements

The SEC has issued a final rule that amends its pay-versus-performance disclosure requirements. Specifically, the final rule requires that registrants “provide a table disclosing specified executive compensation and financial performance measures for their five most recently completed fiscal years.” The final rule’s amendments will become effective 30 days after the date of the rule’s publication in the Federal Register.

For more information, see the press release and fact sheet on the SEC’s Web site.