SEC Issues C&DIs on Say on Pay, Frequency and Golden Parachutes | Practical Law
An update on the SEC's release of compliance and disclosure interpretations (C&DIs) providing guidance on new Rule 14a-21 under the Exchange Act and new Item 402(t) of Regulation S-K concerning the delayed say on pay phase-in for smaller reporting companies, permitted say on pay and say on frequency language and golden parachute disclosure.