Skip to main content

Preparing for the New CEO Pay Ratio Disclosure -- What You Need to Know

Speaker(s): Maia R. Gez, Mark A. Borges
Recorded on: Oct. 25, 2017
PLI Program #: 231480

Maia Gez is Of Counsel in the New York office of Gibson, Dunn & Crutcher and a member of the Firm's Securities Regulation and Corporate Governance Practice Group. Ms. Gez advises public companies and their boards of directors on a wide range of corporate law matters, including corporate governance, compliance with U.S. federal securities laws and the requirements of the major U.S. stock exchanges, board and executive compensation and pay ratio disclosure, and shareholder engagement and activism matters. Ms. Gez regularly assists in-house counsel, management, boards of directors and board committees on director independence, conflicts of interest, proxy statements and periodic reports, SEC and stock exchange reporting and disclosure requirements, disclosure controls and procedures and internal controls, auditor independence, insider trading and other company policies, shareholder proposals and responses to SEC inquiries. Her practice also focuses on new developments and evolving best practices in governance matters, as well as advising newly public companies on their public company obligations.

Prior to joining Gibson, Dunn & Crutcher, Ms. Gez was a member of the Public Company Advisory Practice at Simpson Thacher & Bartlett in New York. Ms. Gez is a member of the Society for Corporate Governance.  She earned her Juris Doctor cum laude in 2007 from the New York University School of Law and her undergraduate degree magna cum laude and Phi Beta Kappa from Columbia University. Prior to law school, Ms. Gez was a journalist who reported for various publications from Israel.

Ms. Gez is admitted to practice in New York and California.


New York University - 2007 - Juris Doctor
Columbia University - 2000 - Bachelor of Arts


California Bar
New York Bar


SEC Issues Significant Guidance on Pay Ratio Rules
September 26, 2017

Shareholder Proposal Developments During the 2017 Proxy Season
June 29, 2017

Mark A. Borges is a principal with Compensia, Inc., a management consulting firm providing executive compensation advisory services to compensation committees and senior management of knowledge-based companies. From April 2003 until September 2007, he was a principal for Mercer in the firm’s Washington Resource Group in Washington, DC. Previously, Mr. Borges was a Special Counsel in the Office of Rulemaking, Division of Corporation Finance with the United States Securities and Exchange Commission.  Before that, he was General Counsel for ShareData, Inc.  Mr. Borges practiced law with the firms of Ware & Friedenrich (now DLA Piper) from 1987 to 1992 and Pillsbury, Madison & Sutro (now Pillsbury Winthrop) from 1982 to 1987.  From 1981 to 1982, he served as law clerk to the Honorable Marion T. Bennett of the United States Court of Claims in Washington, DC.

Mr. Borges is the author of SEC Executive Compensation Disclosure Rules (2nd Ed.), published by the American Bar Association, and a co-author of the Lynn, Borges & Romanek Executive Compensation Disclosure Treatise and Reporting Guide. He is also an Adjunct Professor at the Georgetown University Law Center, teaching a course of the securities law aspects of executive compensation.

A California native, Mr. Borges graduated from Humboldt State University in 1976.  He received his J.D. from Santa Clara University in 1979 and an L.L.M. in Taxation from New York University in 1981.  He is a member of the American Bar Association.