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ARTICLE · 20 MARCH 2024

Securities And Exchange Commission Pay Versus Performance Updates

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As reporting companies prepare their Pay Versus Performance (PVP) disclosures for their upcoming proxy statements, they should take into consideration the most recent guidance...

United StatesEmployment and HR
J. Marc Fosse
J. Marc Fosse
Ameera Salem
Ameera Salem
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Seyfarth Synopsis: As reporting companies prepare their Pay Versus Performance (PVP) disclosures for their upcoming proxy statements, they should take into consideration the most recent guidance on the topic in Securities and Exchange Commission's (SEC's) Compliance & Disclosure Interpretations (CD&Is).

The PVP disclosure rules (Item 402(v) of SEC Regulation S-K) require public reporting companies to disclose (for fiscal years ending on or after December 16, 2022) the relationship between executive compensation actually paid and the companies' financial performance. To assist companies in navigating these rules, the SEC has issued a series of CD&Is (found here.) This blog post summarizes the most recently issued/updated PVP CD&Is published by the SEC on November 21, 2023.

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