Perspective: Preparing CD&A disclosure for 2008 -- Complying with the SEC staff guidance

With one year of experience using the SEC's revised executive and director compensation disclosure rules, companies should have an easier time preparing this year's proxies. Yet many may need to take a fresh approach, given the SEC staff's findings on weak spots in last year's disclosures. This Perspective summarizes key themes in the SEC's interpretive guidance on 2007 disclosures, focusing on the Compensation Discussion and Analysis section. Companies should review their disclosures with legal counsel to ensure compliance with the rules and interpretive guidance.  (Perspective, 4 Feb 2008, 8 pages)

• Full Perspective (PDF)

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