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Skadden Discusses New SEC Pay-Versus-Performance Compliance & Disclosure Interpretations

Reynolds Holding

07 Question: In each of 2020 and 2021, a registrant provided the same list of companies as a peer group in its Compensation Discussion & Analysis (“CD&A”) under Item 402(b) but provided a different list of companies in its CD&A for 2022. The new and revised C&DIs are included below. Answer: No.

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First Advantage Reports Full Year and Fourth Quarter 2023 Results

Benzinga

million one-time special dividend payment, $59.0 Since the authorization of the share repurchase program in 2022, the Company has returned approximately $119.5 million to shareholders through the repurchase of approximately 9.0 Full Year 2023 Highlights 1 Revenues of $763.8 million Net Income of $37.3 ATLANTA, Feb.

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Skadden Discusses SEC Guidance on Pay-Versus-Performance Disclosure

Reynolds Holding

The staff of the Securities and Exchange Commission’s (SEC’s) Division of Corporate Finance recently issued guidance to address open questions related to the final pay-versus-performance (PVP) disclosure rules adopted in 2022. Further support comes from C&DI 128D.06,

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Skadden Discusses SEC’s Pay Versus Performance Disclosure Rules

Reynolds Holding

On August 25, 2022, the U.S. The SEC issued proposed pay-versus-performance rules in 2015 and reopened the comment period on the proposed rules in January 2022. There are a number of important differences between the proposed rules (summarized here ) and the final rules (summarized below). A copy of the final rules can be found here.

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Wachtell Lipton on Dealing with Activist Hedge Funds and Other Activist Investors

Reynolds Holding

Traditional activism, focused on short-term profit, stock price and total shareholder return (TSR), continues alongside a new form of activism emphasizing climate and other environmental, employee/human capital, social and governance (ESG) considerations. This post comes to us from Wachtell, Lipton, Rosen & Katz.

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