The SEC staff issued additional analysis related to the SEC's September 2013 rule proposal that would implement the "pay ratio" disclosure requirement mandated by Section 953(b) of the Dodd-Frank Act.
On June 4, 2015, the SEC staff issued additional analysis related to the September 2013 rule proposal that would implement the "pay ratio" disclosure requirement mandated by Section 953(b) of the Dodd-Frank Act. The additional analysis, made by the Division of Economic and Risk Analysis, considers the potential effects of excluding different percentages of certain categories of employees (such as part-time, seasonal or temporary employees or employees in foreign countries) on the pay ratio calculation.
The SEC staff is accepting public comments on the analysis until July 6, 2015.