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Posts by Brittany Whitman

CEO pay ratio: more than just an SEC disclosure

As part of the 2010 Dodd-Frank Act, Securities and Exchange Commission (SEC) regulations now require public companies to include a CEO pay ratio disclosure in their proxy statements (or in the Form 10-K for companies that do not file a proxy statement). The disclosure requirements include: the annual compensation of the CEO, the median annual compensation of all employees (excluding CEO), and the ratio between the two amounts. With the 2018 proxy season in full swing, this issue is gaining traction and attention with investors, employees, media, social media, etc.

In its recent CEO Pay Ratio Survey of 365 public companies, intelligence firm Equilar found that 356 participating companies plan to report a median CEO Pay Ratio of 140:1 in their 2018 proxy statements.…

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