Companies struggling with their proxy statements under the Securities and Exchange Commission’s new rules for disclosing executive and director compensation, take note: The SEC staff has issued 18 pages of guidance in the form of frequently asked questions you will want to review.
The FAQs are divided into “Questions and Answers of General Applicability” and “Interpretive Responses Regarding Particular Circumstances;” they address questions related to equity awards, performance-based arrangements, perquisites, and pension calculations, among other items.
