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Focus on SEC Executive Compensation Disclosure Obligations in 2025: Security Costs and New Item 402(X)  


Author:  Julia L. Petty.; Michael J. Albano.; Ariel Adler.; Wil Armand Steebs.


Source: Volume 58, Number 06, March 15 2025 , pp.77-79(3)




Review of Securities & Commodities Regulation

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Abstract: 

Heading into 2025, boards of directors must be prepared to address both rising concerns around executive security costs and new Securities and Exchange Commission (“SEC”) disclosure rules relating to the timing of option and stock appreciation right (“SAR”) awards. We discuss the issues directors should consider below.

Keywords: How Security Costs Are Calculated for Disclosure Purposes; Item 402(x) Regulation S-K

Affiliations:  1: Cleary Gottlieb Steen & Hamilton LLP; 2: Cleary Gottlieb; 3: Cleary Gottlieb; 4: Cleary Gottlieb.

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