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SEC Once Again Amends Option Disclosure Requirements

January 17, 2007

By Elizabeth A. Brower, J. Mark Poerio and Michael L. Zuppone

In a surprise move on December 22, 2006, the Securities and Exchange Commission amended its executive compensation disclosure rules to align the reporting for stock awards with applicable financial accounting principles. The SEC created some controversy by acting without an open meeting, and by merely adopting the amendments, as interim final rules.

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Image: Michael L Zuppone
Michael L Zuppone
Partner, Corporate Department