LEGALcurrents®

SEC Releases Updated Guidance on Non-GAAP Measures

In December 2022, the Securities and Exchange Commission (the “SEC”) released updates to its Compliance & Disclosure Interpretations (“CDIs”) with respect to the use of

Practical Approach to Pay Versus Performance

On August 25, 2022, the Securities and Exchange Commission (the “SEC”) adopted final rules on pay versus performance disclosure which require a new approach to

Final SEC Rules on Executive Compensation Clawbacks

On October 26, 2022, the Securities and Exchange Commission (the “SEC”) approved new rules requiring clawback provisions under Section 954 of the Dodd-Frank Act Wall