While preparing a proxy statement may get more complicated under the Securities and Exchange Commission’s proposed compensation disclosure rules, preparing an 8-K should be somewhat easier, at least regarding compensation-related disclosures.
Included in the SEC’s lengthy rule proposal are planned changes to amend Form 8-K that would limit the circumstances where compensation arrangements would trigger a Form 8-K filing. In addition, employment compensation arrangements would be moved from Item 1.01 to Item 5.02, so all 8-K compensation related disclosures will be under a broader, single item.
