Log in or register
Share on LinkedInShare on LinkedIn

ARTICLE · 05 JUNE 2025

SEC Roundtable May Set The Stage For Executive Compensation Disclosure Reform

Nelson Mullins Riley & Scarborough LLP
Nelson Mullins Riley & Scarborough LLP
Contributor
Nelson Mullins Riley & Scarborough LLP

Nelson Mullins Riley & Scarborough LLP

Nelson Mullins is a diversified law firm of more than 1,000 attorneys, policy advisors, and...

View firm profile
Explore more from Nelson Mullins Riley & Scarborough LLP

On May 16, 2025, the SEC announced that it would host a public roundtable on June 26, 2025, to evaluate the effectiveness of executive compensation disclosures under current rules.

United StatesEmployment and HR
Matthew Zischke
Matthew Zischke

On May 16, 2025, the SEC announced that it would host a public roundtable on June 26, 2025, to evaluate the effectiveness of executive compensation disclosures under current rules.¹ The discussion comes amid growing scrutiny of how companies communicate pay decisions, performance alignment, and accountability. This roundtable reflects the SEC's broader effort to reassess whether current disclosures are providing investors with decision-useful information or simply contributing to compliance-driven volume without clarity.

Summary of Current Disclosure Framework

Public companies are already subject to a robust disclosure regime under Item 402 of Regulation S-K, which includes the Summary Compensation Table, a detailed narrative in the Compensation Discussion and Analysis ("CD&A"), and various supporting tables and footnotes covering equity awards, retirement benefits, and perquisites. The CD&A is intended to explain how and why executive pay decisions are made,

We operate a free-to-view policy, asking only that you register in order to read all of our content. Please login or register to view the rest of this article.

Register for freeORLog in

View source

Related Articles

Legal Intelligence Newsletters: sign up for the latest legal and regulatory news on your chosen topics

Read more about

Related Comparative Guides

See more popular content from

Article

Treasury Issues Temporary Regulations On Trump Accounts And Contributions

The U.S. Department of the Treasury and IRS recently issued temporary regulations that provide an immediately effective framework for establishing and administering “Trump Accounts,” including broad automatic enrollment and large-scale contributions funded by governmental and charitable donors. The regulations became effective September 30, 2026, apply to taxable years beginning on or after January 1, 2026, and expire September 30, 2029.
United StatesEmployment and HR
Fennemore Craig, P.C.
Fennemore Craig, P.C.
Article

IRS Issues New Revenue Procedure

The IRS has released Revenue Procedure 2026-24, establishing new inflation-adjusted limits for Health Savings Accounts and high-deductible health plans effective in 2027. These updates include increased contribution limits, higher minimum deductibles, and expanded out-of-pocket maximums, along with new provisions for direct primary care service arrangements under the One, Big, Beautiful Bill Act. How will these changes impact employee benefit planning and healthcare coverage strategies?
United StatesEmployment and HR
Winston Taylor
Winston Taylor
Article

Allegheny County Council Passes Paid Parental Leave Policy

On Tuesday, October 20, 2026, the Allegheny County Council passed legislation requiring employers with at least 15 workers to provide 12 weeks of paid parental leave, ending months-long debate on the proposal. We previously reported on the initial 18-week proposal in May 2026 (summarized here), the revised proposed legislation (summarized here), and the Allegheny County Board of Health passing the legislation (summarized here). The measure was passed in an 11-4 vote. It will become effective in one year, as County Executive Sara Innamorato signed the bill on, October 22, 2026.
United StatesEmployment and HR
Buchanan Ingersoll & Rooney
Buchanan Ingersoll & Rooney
Article

DOL Announces Enforcement Actions Against Employers In H-1B And PERM Fraud Probe

The Trump Administration has launched an unprecedented enforcement action suspending permanent labor certification processing for eight major employers, linking immigration sponsorship to layoff histories and recruitment practices. This development signals a fundamental shift in how the government evaluates employer access to H-1B and green card programs, with investigations already underway and subpoenas served.
United StatesEmployment and HR
Mayer Brown
Mayer Brown
Article

Maryland’s Ban On Mandatory Employer Meetings: Notice Deadline Looms

Maryland employers must comply with new posting requirements under the Worker Freedom Act, which prohibits penalizing employees who decline attendance at employer-sponsored meetings on religious or political matters. The Maryland Department of Labor has released official notices in English and Spanish that must be displayed prominently in workplaces and provided to new hires starting November 1, 2026.
United StatesEmployment and HR
Jackson Lewis P.C.
Jackson Lewis P.C.