Proxy Statements 2007: SEC Responds to Executive Compensation Disclosure Issues

February 01, 2007

Mark Poerio, Elizabeth A. Brower, and Michael L. Zuppone

Those preparing 2007 proxy statements received welcome guidance from the Securities and Exchange Commission (SEC) on January 24, 2007, when the SEC updated its interpretations relating to Item 402 of Regulation S‐K. This action follows the SEC’s recent regulatory overhaul of its executive compensation disclosure requirements.

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