The Advisors' Blog

This blog features wisdom from respected compensation consultants and lawyers

October 12, 2017

Treasury Recommends Pay Ratio Repeal (But Requires Congressional Action)

Broc Romanek

Over on “TheCorporateCounsel.net Blog,” I blogged at length about the Treasury Department’s new 232-page report, as mandated by the Administration’s Executive Order that sets forth core principles for the markets. This is one of 4 reports coming out of Treasury dealing with various types of reform.

In this Treasury Report, there’s a bunch of recommendations that impact our area of law – and most of them can be accomplished at the agency level, not needing action by Congress. But there are some recommendations that do require legislative action by Congress. One of them is repealing Section 953(b) of Dodd-Frank – the pay ratio provision.

In the absence of legislative action, Treasury recommended that the SEC should consider exempting smaller reporting companies and emerging growth companies from some of the requirements – but that wouldn’t impact pay ratio because those categories of companies are already exempt. Read my blog for more details…