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Securities

Jun. 18, 2002

Increased Disclosure for Equity Compensation Plans Is Required

Focus Column - By Jonathan Ocker and Michael Frank - In a Dec. 19, 2001 release, the Securities and Exchange Commission issued final rules requiring U.S. reporting companies (not including "foreign private issuers" with lesser reporting requirements) to provide increased disclosure of equity compensation arrangements, with particular emphasis on arrangements that have not been approved by company shareholders.

        Focus Column

        By Jonathan Ocker and Michael Frank

        In a Dec. 19, 2001 release, the Securities and Exchange Commission issued final rules requiring U.S. reporting companies (not including "foreign private issuers" with lesser reporting requirements) to provide increased disclosure of equity c...

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