The SEC’s New Pay Versus Performance Rule: 2024 Guidance for Companies and Investors
The SEC’s New Pay Versus Performance Rule, enacted to enhance transparency and accountability in executive compensation practices, requires companies to report “mark to market” pay – called “Compensation Actually Paid” or “CAP”. This new disclosure gives investors the ability to measure key dimensions of executive pay – incentive strength, alignment, performance adjusted cost and relative pay risk – without doing elaborate and time-consuming analysis to estimate mark to market pay from the pay and grant data reported in the proxy. Join us in this CLE Webcast as Stephen O’Byrne of Shareholder Value Advisors Inc. explains the new Rule, shows how [...]