The SEC released new guidance on pay vs. performance in late 2023, sending many companies back to the drawing board in preparing for their second round of disclosures for the 2024 Proxy. With proxy season now wrapped up, Jannice Koors from Pearl Meyer and Nate O'Connor from Equity Methods will recap key themes and best practices that emerged in the second round of disclosures, plus a rundown of changes companies made in year two.

Takeaways

• Prepare your next proxy with an understanding of how other companies approached their recent proxy on several methodological questions that impact the current proxy
• Understand how to prepare an important disclosure in the proxy and receive a pay vs performance disclosure development checklist