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The SEC published in the Federal Register a reopening of the comment period on a proposal to amend the executive compensation disclosure rule ("Item 402 of Regulation S-K"). The new deadline for comments is March 4, 2022.
The proposed revisions (initially published in April 2015) implement Exchange Act Section 14(i) ("Proxies - disclosure of pay versus performance"), which was created by Dodd-Frank Section 953. As previously covered, the proposed rule would require that companies disclose the relationship between their executive compensation and financial performance.
The SEC stated that the new comment period accounts for developments in executive pay since the proposal was first published.
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