January 30, 2019
“Related-Party” Pay Disclosure: How Much Detail?
– Liz Dunshee
Recently, a member posted this query in our “Q&A Forum” (#48):
This thread from 2005 says that Item 404 disclosure about pay to executives’ family members needs to be pretty specific. Are there any updates?
Here’s the response that I posted:
The short answer is “no.” See Chapter 12 of our recently-updated “Executive Compensation Disclosure Treatise.” Particularly the discussions on pgs 8 and 11-12.
For examples that show a range of approaches, check out NiSource (2016 proxy statement), 21st Century Fox (2016) and CVS Caremark (2008).