United States Government Publishing Office publisher pbl distributor dst United States National Archives and Records Administration Office of the Federal Register author aut Government Organization text government publication eng FR Regulatory Information 2015_register executive 2015-08-18 article Part III Rules and Regulations D09002ee1c7f73b9b D09002ee1c7f73c79 United States Securities and Exchange Commission originator org United States Government Agency or Subagency We are adopting amendments to Item 402 of Regulation S-K to implement Section 953(b) of the Dodd-Frank Wall Street Reform and Consumer Protection Act. Section 953(b) directs the Commission to amend Item 402 of Regulation S-K to require disclosure of the median of the annual total compensation of all employees of a registrant (excluding the chief executive officer), the annual total compensation of that registrant's chief executive officer, and the ratio of the median of the annual total compensation of all employees to the annual total compensation of the chief executive officer. The disclosure is required in any annual report, proxy or information statement, or registration statement that requires executive compensation disclosure pursuant to Item 402 of Regulation S-K. The disclosure requirement does not apply to emerging growth companies, smaller reporting companies, or foreign private issuers. 80 FR 50104 https://www.govinfo.gov/app/details/FR-2015-08-18/2015-19600 2015-19600 fr18au15-11 RIN 3235-AL47 8011-01-P Release Nos. 33-9877 34-75610 File No. S7-07-13 https://www.govinfo.gov/app/details/FR-2015-08-18/2015-19600 https://www.govinfo.gov/content/pkg/FR-2015-08-18/html/2015-19600.htm https://www.govinfo.gov/content/pkg/FR-2015-08-18/pdf/2015-19600.pdf Reporting and Recordkeeping Requirements Securities Brokers Confidential Business Information Fraud 84 p. 50104 50187 80 FR 50104 Title 17 Part 229 17 CFR Part 229 Title 17 Part 240 17 CFR Part 240 Title 17 Part 249 17 CFR Part 249 RIN 3235-AL47 Pay Ratio Disclosure; Federal Register Vol. 80, Issue RULE 2015-19600 III SECURITIES AND EXCHANGE COMMISSION 2015-10-19 2017-01-01 Release Nos. 33-9877 34-75610 File No. S7-07-13 8011-01-P 2015-19600 Final rule.

We are adopting amendments to Item 402 of Regulation S-K to implement Section 953(b) of the Dodd-Frank Wall Street Reform and Consumer Protection Act. Section 953(b) directs the Commission to amend Item 402 of Regulation S-K to require disclosure of the median of the annual total compensation of all employees of a registrant (excluding the chief executive officer), the annual total compensation of that registrant's chief executive officer, and the ratio of the median of the annual total compensation of all employees to the annual total compensation of the chief executive officer. The disclosure is required in any annual report, proxy or information statement, or registration statement that requires executive compensation disclosure pursuant to Item 402 of Regulation S-K. The disclosure requirement does not apply to emerging growth companies, smaller reporting companies, or foreign private issuers.

Effective Date: October 19, 2015. John Fieldsend, Special Counsel in the Office of Rulemaking, at (202) 551-3430, in the Division of Corporation Finance; 100 F Street NE., Washington, DC 20549. Reporting and Recordkeeping Requirements Securities Brokers Confidential Business Information Fraud Pay Ratio Disclosure , CorpGov.net http://bea.gov/iTable/index_MNC.cfm http://data.worldbank.org/indicator/PA.NUS.PPPC.RF http://ssrn.com/abstract=2529112 http://www.bls.gov/cps/cpsaat12.htm http://www.bls.gov/data/#employment http://www.bls.gov/oes/ http://www.bls.gov/oes/current/oessrci.htm http://www.bls.gov/opub/mlr/2014/article/measuring-the-distribution-of-wages-in-the-united-states-from-1996-through-2010-using-the-occupational-employment-survey-1.htm http://www.compensationstandards.com/member/memos/firms/Simpson/03_15_ratio.pdf http://www.imf.org/external/pubs/ft/weo/2015/01/weodata/weoselagr.aspx http://www.nber.org/papers/w21199 http://www.sec.gov/comments/df-title-ix/executive-compensation/executive-compensation.shtml http://www.sec.gov/comments/s7-07-13/s70713-1556.pdf http://www.sec.gov/comments/s7-07-13/s70713-1559.pdf http://www.sec.gov/comments/s7-07-13/s70713.shtml http://www.sec.gov/dera/data/financial-statement-data-sets.html http://www.sec.gov/spotlight/regreformcomments.shtml http://www.towerswatson.com/en/Services/Tools/job-leveling-global-grading-and-career-map Vol. 80, no. 159 Office of the Federal Register, National Archives and Records Administration 2015-08-18 continuing daily deposited born digital 311 p. Table of Contents: AE 2.7: GS 4.107: AE 2.106: KF70.A2 https://www.govinfo.gov/app/details/FR-2015-08-18 P0b002ee18d4bbf5a 0097-6326 0042-1219 0364-1406 769-004-00000-9 000582072 f:fr18au15 https://www.govinfo.gov/app/details/FR-2015-08-18 https://www.govinfo.gov/content/pkg/FR-2015-08-18/pdf/FR-2015-08-18.pdf https://www.govinfo.gov/content/pkg/FR-2015-08-18/xml/FR-2015-08-18.xml fdlp 49887 50187 DGPO 2015-08-18 2024-06-02 FR-2015-08-18 machine generated eng FR FR-2015-08-18 80 159