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SEC Offers Pay Ratio Rule Analysis for Public Comment

Joe Mont | June 4, 2015

There is still no sign of a final pay ratio rule from the Securities and Exchange Commission, but there is new analysis from its Division of Economic and Risk Analysis the Commission available for public comment.

The DERA analysis considers the potential effects of excluding different percentages of employees from the pay ratio calculation. It is posted on the SEC’s website as part of the comment file for rules proposed by the Commission in September 2013 that would require the disclosure of the median of the annual total compensation of all employees of the issuer; the annual total compensation of the chief executive officer of the issuer; and the ratio of the...

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