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    Pay Ratio Disclosure And The Sometimes Mythical Median Employee

    Most, but not all, publicly traded companies are, or soon will be, drafting the disclosures required by Section 953(b) of the Dodd Frank Wall Street Reform and Consumer Protection Act.  That statute requires the Securities and Exchange Commission to...

    median, Regulation S-K, Dodd-Frank Act, Executive Compensation, Item 402, pay ratio, Section 953(b)

    What Is A Foreign Registrant And Why Must They Translate Their Names?

    Earlier this week, the Securities and Exchange Commission proposed amendments to Regulation S-K, and related rules and forms.  According to the SEC, these are intended to modernize and simplify certain disclosure requirements in a manner that...

    Regulation S-K, foreign registrant, name, Uncategorized, Item 501, translate

    There's No Dressing This Up - Item 303(a)(1) Of Regulation S-K Is Unreasonable

    In less than a month, the United States Supreme Court will hear oral argument in Leidos, Inc. v. Indiana Public Retirement System (Docket No. 16-581).  The question presented in Leidos is:

    Regulation S-K, reasonably likely, Securities Litigation, Item 303, leidos v. Indiana Public Retirement

    "Lead Independent Director" Or "Presiding Director"?

    Neither California nor Nevada require that a corporation have either a "lead independent director" or "presiding director" and yet many corporations state that they have such a position.  Why?

    Regulation S-K, listing manual, NYSE, presiding director, Rule 303A.03, Corporate Governance, Item 407, lead independent director

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