Final Rule
Pay Versus Performance
Overview
The Securities and Exchange Commission ("Commission') is adopting amendments to implement Section 14(i) ("Section 14(i)') of the Securities Exchange Act of 1934 ("Exchange Act'), as added by Section 953(a) of the Dodd-Frank Wall Street Reform and Consumer Protection Act ("Dodd-Frank Act'). Section 14(i) directs the Commission to adopt rules requiring registrants to provide disclosure of pay versus performance. The disclosure is required in proxy or information statements in which executive compensation disclosure is required. The disclosure requirements do not apply to emerging growth companies, registered investment companies, or foreign private issuers.
Prior Actions
Proposed Rule (34-94074)
Release Number
34-94074
SEC Issue Date
Jan. 27, 2022
Federal Register Publish Date
Feb. 2, 2022
Document Citation
87 FR 5751
RIN
3235-AL00
Proposed Rule (34-74835)
Release Number
34-74835
SEC Issue Date
April 29, 2015
Federal Register Publish Date
May 7, 2015
Document Citation
80 FR 26329
RIN
3235-AL00
Resources
Details
File Number
S7-07-15
Rule Type
Final
Release Number
34-95607
SEC Issue Date
Aug. 25, 2022
Effective Date
October 11, 2022
Federal Register Publish Date
Sept. 8, 2022
Document Citation
87 FR 55134
RIN
3235-AL00