Most issuers will be required for the first time in 2018 to include disclosure of the ratio between the annual compensation of their “median employee” and the annual compensation of the CEO in their annual reports or proxy statements. Since 2018 will be the first year that this information is required, executive compensation disclosure is likely to get more attention from investors and the media. It will be vitally important for issuers to put their pay ratio disclosure in context with their industry and internal structure; without this context, the pay ratio disclosure could be incorrectly interpreted, and could cause ongoing concerns between issuers and their shareholders.

Event Type: Webinar, CLE / CPD

Location Name:
Start Date/Time:
9 November 2017, 2:00 PM ET
End Date/Time:
9 November 2017, 3:00 PM ET

This webinar will guide issuers through the basics of pay ratio disclosure, as well as the crafting of disclosure that satisfies the requirements of the SEC rules while telling the issuer’s specific story. Topics discussed will include:

Identification of median employee, including alternative methods

  • Special considerations for companies with large part-time or non-U.S. employee populations
  • Calculation of pay ratio
  • Context of pay ratio with the industry and the employee population
  • Disclosure of unique or non-recurring payments that affected the pay ratio

This program is presumptively approved for 1.0 general CLE credit in California, Illinois, New Jersey, and Pennsylvania. For lawyers licensed in New York, this course is eligible for 1.0 credit under New York’s Approved Jurisdiction Policy. Please allow four weeks after the program to receive a certificate of attendance.