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Form S-K Item 402(u) Checklist


Book Publication Date: Mar 2018
Description: The SEC's pay ratio disclosure rule, Item 402(u) of Form S-K, requires companies to disclose the ratio of their principle executive officer to that of their median employee. The rule gives flexibility in the methodilogy used to determine the ratio. This checklist goes through the basic disclosures, methodologies, and exceptions.
Type: Checklists
PLI Item #: 245254
Practice Area: Corporate & Securities
Keywords: "Form S-K"; "item 402(u)"; "pay ratio disclosure"; "CEO compensation"; "median employee"; "business combination exception"; "data privacy exception"; "de minimis exception"; "COLA"; "cost of living adjustment"

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