Article

Could New 'Smaller Reporting Company' Rules Affect GC Compensation?

September 7, 2018

Reprinted with permission from The Legal Intelligencer, September 2018

In June of this year, the Securities and Exchange Commission (SEC) voted to approve rule amendments (referred to in this article as the amendments) that specifically expand the definition of the so-called "smaller reporting company." The amendments, that become effective this September, will result in 966 additional companies becoming eligible for smaller reporting company status. As a result, almost 1,000 companies can take advantage of scaled-down disclosures in their periodic reports and proxy statements, which includes opting out of executive compensation disclosures entirely. Read More.

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