Targeted review  2007 Disclosures

• SEC conducted targeted review of 2007 disclosures

• Executive compensation
• Related party transactions
• Corporate governance

• SEC staff has published its observations on review of
  executive compensation disclosure 10.09.07

SEC comment letters

• Comment letters typically published after clearance with SEC staff
• Access SEC comments and registrant responses on SEC website, by searching for upload and corresp filings on EDGAR database

Risk Metrics Group

• Access report on best practices and examples prepared by ISS Center for Corporate Governance October 2007

• Compensation Disclosure: Best Practices and Examples

Proxy filings

S-1, S-3, and  S-4 filings
Pending publication of SEC comments on 2007 proxy disclosures, these SEC comments provided insight on scope and tenor of SEC review

SEC_CODE_REF_0090001192884

Pending publication of more SEC comments on 2007 proxy disclosures, commentary and news reports can provide insight on scope and tenor of SEC review

Commentary

• Arnold & Porter

• SEC Staff Issues Comment Letters on Executive Compensation  August 2007

• Latham & Watkins

• SEC Issues Comments on Executive Compensation Disclosures in 2007 Proxies  8.30.07

• Wachtell Lipton

• SEC Comment Letters on 2007 Proxy Disclosure  8.28.07

• Frederic W. Cook

• SEC Staff Comment Letters on Proxy Disclosure of Executive Compensation  8.30.07

• Institutional Shareholder Services ISS

• Corporate Governance Blog  9.07.07

• Deloitte & Touche LLP

• SEC Staff Issues Comment Letters on Executive Compensation Disclosures  9.07.07

• Cleary Gottlieb

• The Materiality of Performance Targets  9.14.07

• Fulbright & Jaworski

• It is Not Too Early to Think About Your 2008 Executive Compensation Disclosure  November 2007

• Womble Carlyle

• SEC Issues Observations on Executive Compensation Disclosures  11.12.07

• Vinson & Elkins 

• SEC Staff Releases Observations Regarding Review of Executive Compensation Disclosures  December 2007

• Wachtell Lipton

• SEC Re-Issues Comments on Compensation Disclosure; Focuses on Performance Targets  12.12.07

• Jim Hamilton's World of Securities Regulation

• SEC Official Discusses Executive Compensation Disclosure 1.29.08

News Articles 

• Wall Street Journal  8.31.07

• Washington Post  8.31.07
• Financial Week  9.04.07 
• Wall Street Journal  1.29.08

Executive Compensation Disclosures

Regulation S-K Index