Three Mandates and a Proxy: Planning Ahead for Disclosure Rules

In 2015, the SEC moved closer to implementation of three outstanding Dodd-Frank Act (DFA) provisions on executive compensation. The CEO Pay Ratio, Clawbacks, and Pay-vs-Performance proxy disclosure rules are complex enough on their own, but taken together, they represent a big challenge for public companies to “get it right.”

This article offers an in-depth look at the three provisions together and outlines what will likely be required, as well as what organizations can do to plan ahead.