Most public companies will be required, for the first time, to include pay ratio disclosure in their 2018 proxy statements. During the first half of 2017, many people were discussing whether the pay ratio disclosure rule of the US Securities and Exchange Commission (SEC) would be repealed or face a delayed implementation, but at this point, that seems unlikely.

The pay ratio disclosure rule contains many details regarding how the pay ratio calculation should be made and disclosed. On September 21, 2017, the SEC and the staff of its Division of Corporation Finance issued additional guidance on the pay ratio rule.

Please join Mayer Brown lawyers Michael Hermsen and Laura Richman as they discuss:

  • The requirements of the pay ratio rule
  • SEC interpretations of the pay ratio rule, including the recently issued guidance
  • Pay ratio preparations
  • The impact of pay ratio disclosure

For additional information, please contact

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