Skip to main content

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 governance, Corporate law, Disclosure (Securities and other financial products), Employee privacy, Employees, Employment and labor, Personnel, Securities and other financial products

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"

Thank you for exploring PLI PLUS.
The content on this page is only available to subscribers.

To learn more about PLI PLUS subscriptions
please click on the link below or contact us at