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Books

Sep. 26, 2009

Executive Compensation Disclosure

David Lynn of Morrison & Foerster LLP is coauthor in this practical guide on compliance with federal disclosure requirements.

BOOK REVIEW

By David Lynn

Before the SEC revised Item 402 of Regulation S-K in 2006 to require companies to provide a principles-based, narrative discussion about their executive compensation programs in a section called the "Compensation Discussion & Analysis," Item 402 required a Board Compensation Committee Report, which consisted of a report over the names of the compensation committee members describing the company's executive compensation...

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