Practical tip: Companies May Need to Enhance Their Disclosures Relating to Directors, Executive Compensation and Corporate Governance in Their Form 10-K and/or Proxy Statement (No. 2010-03)
Practical tip
This Practical Tip highlights recent changes to the SEC's disclosure requirements relating to directors, executive compensation, and corporate governance. These disclosures are most commonly encountered in connection with proxy statements relating to annual shareholder meetings. For calendar year-end companies, the new disclosure requirements are generally effective February 28, 2010. That means calendar year-end companies that file their shareholder proxy statements on or after February 28, 2010 will need to consider the new disclosure requirements.