Performance Reevaluation: SEC Issues Guidance on Pay Versus Performance

On February 10, 2023, the SEC issued 15 new compliance and disclosure interpretations (C&DIs) relating to Item 402(v) of Regulation S-K, itself recently adopted in August 2022. Read this article to get some useful background, an overview of the new guidance, and related Practical Guidance content.

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Related Content

• Item 402 of Reg. S-K Compliance When Drafting the Proxy Statement
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• CD&A Drafting Checklist
  Cover everything you need to discuss with the registrant before drafting this part of the Form 10-K or other filing.

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