SEC Finalizes “Pay-Versus-Performance” Rules Under Dodd-Frank Act

On August 25, the Securities and Exchange Commission (“SEC”) adopted the final rules that require a public company to disclose the relationship between the compensation of its top executives and the company’s financial performance. 87 Fed. Reg. 55134 (Sept. 8, 2022). The “pay-versus-performance” rule is the most recent set of rules issued by the SEC under the Dodd-Frank Wall Street Reform and Consumer Protection Act (the “Dodd-Frank Act”), enacted in 2010. READ MORE