The U.S. Securities and Exchange Commission issued revised rules last year that were intended to provide investors with a more clear and complete picture of director and executive compensation and to make disclosures easier to understand by requiring the text to be written in "plain English." But throughout the 2007 proxy season, the SEC has commented that very few companies have disclosed details regarding their performance-based compensation, particularly their specific performance targets.
November 19, 2007 at 12:00 AM
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The original version of this story was published on National Law Journal
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