• Rule

• Final release 33-6962 1992

• SEC FAQs

• Telephone Manual Items 1-14
• Telephone Manual Items 47-48

• Rule

• Final release 33-6962 1992

• SEC FAQs

• Telephone Manual Items 8A-15

Disclosure of all other compensation is an SEC hot button

• See Alan Beller speech 2004

• Rule

• Final release 33-6962 1992

• SEC FAQs

• Telephone Manual Items 16-18

• Aggregated option/SAR exercises and fiscal year-end option/SAR value table

• Rule

• Final release 33-6962 1992

• SEC FAQs

• Telephone Manual Items 19-21

• Long-Term Incentive Plan

• Rule

• Final release 33-6962 1992

• Defined benefit or actuarial plan disclosure

• Rule

• Final release 33-6962 1992

• Rule

• Final release 33-6962 1992
• SEC FAQs

• Telephone Manual Items 22-23

• Director perquisites

• Not subject to a de minimis exception
• Qualitative disclosure may be sufficient,
  under current rules

• Rule
• Final release 33-6962 1992

• Termination of employment and change-in-control arrangements
• Rule
• Final release 33-6962 1992

• Rule

• Final release 33-6962 1992
• SEC FAQs

• Telephone Manual Item 24

• Additional information with respect to Compensation Committee Interlocks and Insider Participation in compensation decisions

• Rule

• Final release 33-6962 1992
• SEC FAQs

• Telephone Manual Item 25

• Board compensation committee report
  on executive compensation

• Rule

• Final release 33-6962 1992
• SEC FAQs

• Telephone Manual Items 26-29

• Developments

• SEC proposes to replace with a new CD&A section
• Proposal release 33-8655 2006

• Rule
• Provide a performance graph

• Comparing yearly percentage change
  in total shareholder return to a peer group
• Either a published industry or line of business index,
  peer issuers selected in good faith or
  issuers with similar market capitalizations

• Final release 33-6962 1992
• SEC FAQs

• Telephone Manual Items 30-46

• Developments

• SEC proposes to eliminate the performance graph
• Proposal release 33-8655 2006

• Replaced by new S-K 402(a)
• Also see old S-K 402(a)

• Replaced by new S-K 402(c)
• Also see old S-K 402(b)

• Replaced by new S-K 402(c)
• Also see old S-K 402(b)

• Aggregated option/SAR exercises and fiscal year-end option/SAR value table
• Replaced by new S-K 402(c)
• Also see old S-K 402(b)

• Long-Term Incentive Plan ("LTIP") awards table
• Replaced by new S-K 402(c)
• Also see old S-K 402(b)

• Defined benefit or actuarial plan disclosure
• Replaced by new S-K 402(c)
• Also see old S-K 402(b)

• Replaced by new S-K 402(c)
• Also see old S-K 402(b)

• Employment contracts and termination of employment and change-in-control arrangements
• Replaced by new S-K 402(c)
• Also see old S-K 402(b)

• Replaced by new S-K 402(c)
• Also see old S-K 402(b)

• Additional information with respect to Compensation Committee Interlocks and Insider Participation in compensation decisions

• Replaced by new S-K 402(c)
• Also see old S-K 402(b)

• Board compensation committee report
  on executive compensation

• Replaced by new S-K 402(c)
• Also see old S-K 402(b)

• Replaced by new S-K 402(c)
• Also see old S-K 402(b)