To the Point - SEC adopts rules to require ‘clawback’ policies and disclosures


The SEC adopted final rules that direct national securities exchanges and associations to establish listing standards requiring companies to claw back incentive-based compensation received by current and former executive officers during the three years preceding an accounting restatement. The rules require companies to disclose their clawback policies and compensation subject to clawback in annual reports and in proxy and information statements. Our To the Point summarizes the new requirements and provides key considerations.

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