The Advisors' Blog

John blogged today on TheCorporateCounsel.net about the SEC’s Spring 2026 Reg Flex Agenda, which was published late last week and is looking quite ambitious! For this crowd, it’s worth noting that “Executive Compensation Disclosure Reform” is listed at the “Proposed Rule” stage for this fall. The Agenda says:

The Division is considering recommending that the Commission propose rule amendments to Item 402 of Regulation S-K to rationalize executive compensation disclosure requirements.

In addition to proposing changes to Item 402, the Reg Flex Agenda says that – among other things – the SEC is considering proposing rules that would modernize the Rule 14a-8 requirements for shareholder proposals, amend other proxy rules, and rationalize disclosure requirements.

As John noted in his blog, the dates tied to these items are aspirational and signify general timeframes versus precise dates. And while the Reg Flex Agenda provides insight into the SEC’s current rulemaking priorities, it isn’t a definitive guide for anyone trying to predict SEC rulemaking for purposes of specific board agendas, budget and workflow. Still, it will be exciting to see what may be in store!

– Liz Dunshee