Resource Library Regulation

It would be prudent for companies to look closer at their equity grant practices and policies and, where they have not done so already, adopt policies providing for grants during “open windows.”

As companies finish the 2022 compensation season and prepare for 2023, we highlight top-of-mind topics for compensation committee members, questions to ask, and related resources.

Here's a quick summary of some highlights of the rule, focusing on changes from the proposed rule.

What does finalizing these last significant compensation-related portions of Dodd-Frank mean in light of the dramatic changes to the compensation and governance landscape experienced since the legislation was initially adopted?

On August 25, 2022, the SEC adopted the final “Pay vs. Performance” rule, requiring companies to compare executive compensation to financial performance over a five-year period. The new rules will be effective for the 2023 proxy season and will require significant planning and preparation.