Finance and Banking
On December 16, 2009, the US Securities and Exchange Commission (the “SEC”) adopted rule changes set forth in Release Nos. 33-9089; 34-61175; IC-29092, titled “Proxy Disclosure Enhancements” (the “Adopting Release”), available at http://www.sec.gov/rules/final/2009/33-9089.pdf . The new rules primarily address disclosures regarding executive compensation (including …

The Touche Ross Analysis of the SEC’s Integrated Disclosure System (Regulations S-K and S-X, Forms 10-K and 11_k, Shareholder Reports, Proxy Rules, New Form S-15, and Related Registration Forms) …