Tag: Reg S-K Item 402(u)

First pay-ratio disclosure sighted

Thanks to my colleagues Amy Wood, Dani Nazemian and the intrepid Mariane Konstantaras, all three of our Comp & Ben Group, we now have a sighting of pay-ratio disclosure under the new pay-ratio rules, Reg S-K Item 402(u).  Apparently, the first example was not in a proxy statement but in a Form S-1 registration statement filed with the SEC yesterday.