Executive Compensation and Benefits Reporting: The Plot Thickens!

May 2006
Journal of Financial Service Professionals;May2006, Vol. 60 Issue 3, p21
Academic Journal
The article discusses executive compensation, benefits reporting, and a proposal to consolidate U.S. Securities and Exchange rules.The 1992 revision of SEC rules included a "Summary Compensation Table" which required disclosure of information in a format with related tables and notes that would be easy for shareholders to understand. In January 2006 , the SEC revised the proxy disclosure of executivecompensation and benefits and proposed a new Summary Compensation Disclosure with distinct sections for current compensation, outstanding equity awards, and post-employment benefits.


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