Pay Versus Performance: SEC Proposed Disclosure Rules

The concept of Pay Versus Performance isn’t new, although recently, the SEC has added to this changing landscape by proposing disclosure requirements under the Dodd-Frank Act that will require companies to disclose CEO and named executive officer pay, as well as relative Total Shareholder Return (TSR) performance, with a narrative on the relationship.

Although the new disclosure rules are not final, there are some key differences from other disclosure requirements, such as the Summary Compensation Table. There are also added complexities, with a focus on “compensation actually paid” and market cap weighted TSR performance. Join our speakers as we discuss the details of the proposed rules, as well as major considerations and potential roadblocks. From the technical nuances of valuing vested equity awards to the narrative explaining the relationship of pay and performance, we will prepare you for at least one future obstacle in this ever-changing executive compensation landscape. 

For more information and to register, contact Joel Joseph at JJoseph@radford.com or +1.215.255.1832.