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Thompson Hine LLP, a full-service business law firm with approximately 400 lawyers in 8 offices, was ranked number 1 in the category “Most innovative North American law firms: New working models” by The Financial Times and was 1 of 7 firms shortlisted for The American Lawyer’s inaugural Legal Services Innovation Award. The firm has been recognized by the National Law Journal as a Legal Technology Trailblazer and featured by Bloomberg for its innovative service delivery models, which drive accuracy and predictability. The firm’s commitment to innovation is embodied in Thompson Hine SmartPaTHTM – a smarter way to work – predictable, efficient and aligned with client goals. For more information, please visit ThompsonHine.com and ThompsonHine.com/SmartPaTH.

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Last Thursday, the Securities and Exchange Commission approved amendments to its executive compensation disclosure rules, which will require new “Pay Versus Performance” disclosures to be included in proxy statements, effective in time for the 2023 proxy season.

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The new rules mandate specific disclosures regarding executive pay and performance, and in order to prepare those disclosures, companies will need to collect new data, make a number of novel judgments, and obtain input from a variety of stakeholders. With proxy season on the way, affected companies will want to act promptly to develop a workplan and to begin considering the details of their disclosure strategies.

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The update available below (PDF) summarizes the new rules and outlines next steps for issuers to consider on the path to compliance.

https://admin.thompsonhine.com/wp-content/uploads/2022/08/Complying-with-the-SECs-New-Pay-Versus-Performance-Disclosure-Rules.pdf

Complying with the SEC’s New Pay Versus Performance Disclosure Rules

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