SEC Director of Corporate Finance Addresses Potential Changes to Executive Compensation Disclosure Rules
On November 17, the Director of the Division of Corporate Finance of the Securities and Exchange Commission (the “SEC”) delivered a speech at the National Institute on Executive Compensation of the American Bar Association entitled “Executive Compensation: Looking Beyond the Dodd-Frank Horizon” in which he addressed potential changes in the rules applicable to the way that companies convey executive compensation and corporate governance information that populates proxy statements.