This book provides an in-depth analysis of the executive and director compensation disclosure rules, their interpretation and application to various common situations, and developing trends. It describes and explains the requirements of the rules, drawing from both the language of the rules themselves as well as the related SEC releases, which contain significant commentary on how the rules are to be construed and applied.
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Mark A. Borges (San Francisco, CA) is a principal with Compensia, Inc., a national management consulting firm providing executive compensation advisory services to compensation committees and senior management of knowledge-based and other companies. He is a frequent writer and speaker on SEC executive compensation disclosure issues.
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