Reynolds Holding

NOVEMBER 30, 2023

On November 21, 2023, the staff of the Securities and Exchange Commission’s (SEC’s) Division of Corporation Finance issued eight new Compliance & Disclosure Interpretations (C&DIs), and revised two previously issued C&DIs, relating to the final pay-versus-performance (PVP) disclosure rules adopted last year. Answer: No.

Compliance 40

Compliance Total Shareholder Return Dividends Market Capitalization 40

Harvard Corporate Governance

NOVEMBER 9, 2022

Posted by Jordan Lute, Maria Vu, Glass, Lewis & Co, on Wednesday, November 9, 2022 Editor's Note: Jordan Lute is a Research Analyst and Maria Vu is a Senior Director of Compensation Research at Glass, Lewis & Co. This post is based on their Glass Lewis memorandum. Measuring the Performance Element. Nonetheless, detractors are plenty.

Equity 220

Equity Total Shareholder Return Compliance Marketability 220

Harvard Corporate Governance

OCTOBER 9, 2023

Recent Proxy and Annual Report Developments INSIDER TRADING DISCLOSURES Environmental and Social Matters Additional Annual Report and Proxy Statement Matters In December 2022, the U.S. On August 25, 2023, two SEC compliance and disclosure interpretations (“C&DI”) were issued related to these quarterly disclosures. [1]

Total Shareholder Return 188

Total Shareholder Return Equity Compliance Marketability 188

Reynolds Holding

MARCH 1, 2023

The SEC’s final rule, which was adopted in October 2022 as Rule 10D-1 of the Securities Exchange Act of 1934 (the Exchange Act), directed U.S. Deadline for Compliance What’s next: Once published in the Federal Register, there will be a public comment period of 21 days, and then the SEC must approve both listing standards.

Compliance 45

Compliance Total Shareholder Return Finance Equity 45

Reynolds Holding

MARCH 5, 2023

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. Prior-year equity awards granted to a first-time NEO must be included in CAP adjustments. C&DI 128D.02

Equity 45

Equity Dividends Total Shareholder Return Corporate Finance 45