Inside the SEC’s New Pay vs. Performance Rule
On August 25, the SEC finalized its long-awaited pay vs. performance rule. The final rule is an abrupt shift—and uptick in complexity—from earlier proposals. Requirements include interim fair value measurements on outstanding unvested and in-period vesting awards along with detailed narrative disclosure. Compliance requires considerable behind-the-scenes tracking of awards, values, executive officer changes, TSR peer groups, and more.
This webcast qualifies CPAs and Certified Equity Professionals for 1.0 hour of CPE.
CPE Credits: 1.0 (available to live webcast attendees)
Field of Study: Specialized Knowledge
Program Level: Overview
Additional CPE details