{"abstract":"We are proposing amendments to Item 402 of Regulation S-K to implement Section 14(i) of the Securities Exchange Act of 1934 (the \"Exchange Act\"), as added by Section 953(a) of the Dodd-Frank Wall Street Reform and Consumer Protection Act (the \"Dodd-Frank Act\"). Section 14(i) directs the Commission to adopt rules requiring registrants to disclose in a clear manner the relationship between executive compensation actually paid and the financial performance of the registrant. The proposed disclosure would be required in proxy or information statements in which executive compensation disclosure pursuant to Item 402 of Regulation S-K is required. The proposed disclosure requirements would not apply to emerging growth companies or foreign private issuers.","action":"Proposed rule.","agencies":[{"raw_name":"SECURITIES AND EXCHANGE COMMISSION","name":"Securities and Exchange Commission","id":466,"url":"https://www.federalregister.gov/agencies/securities-and-exchange-commission","json_url":"https://www.federalregister.gov/api/v1/agencies/466","parent_id":null,"slug":"securities-and-exchange-commission"}],"body_html_url":"https://www.federalregister.gov/documents/full_text/html/2015/05/07/2015-10429.html","cfr_references":[{"chapter":null,"citation_url":null,"part":229,"title":17},{"chapter":null,"citation_url":null,"part":240,"title":17}],"citation":"80 FR 26330","comment_url":null,"comments_close_on":"2015-07-06","correction_of":null,"corrections":[],"dates":"Comments should be received on or before July 6, 2015.","disposition_notes":null,"docket_ids":["Release No. 34-74835","File No. S7-07-15"],"dockets":[],"document_number":"2015-10429","effective_on":null,"end_page":26364,"executive_order_notes":null,"executive_order_number":null,"explanation":null,"full_text_xml_url":"https://www.federalregister.gov/documents/full_text/xml/2015/05/07/2015-10429.xml","html_url":"https://www.federalregister.gov/documents/2015/05/07/2015-10429/pay-versus-performance","images":{},"images_metadata":{},"json_url":"https://www.federalregister.gov/api/v1/documents/2015-10429?publication_date=2015-05-07","mods_url":"https://www.govinfo.gov/metadata/granule/FR-2015-05-07/2015-10429/mods.xml","not_received_for_publication":null,"page_length":35,"page_views":{"count":1825,"last_updated":"2026-04-04 18:15:03 -0400"},"pdf_url":"https://www.govinfo.gov/content/pkg/FR-2015-05-07/pdf/2015-10429.pdf","presidential_document_number":null,"proclamation_number":null,"public_inspection_pdf_url":"https://public-inspection.federalregister.gov/2015-10429.pdf?1430916315","publication_date":"2015-05-07","raw_text_url":"https://www.federalregister.gov/documents/full_text/text/2015/05/07/2015-10429.txt","regulation_id_number_info":{"3235-AL00":{"issue":"202204","html_url":"https://www.federalregister.gov/regulations/3235-AL00/pay-versus-performance","title":"Pay Versus Performance","xml_url":"http://www.reginfo.gov/public/do/eAgendaViewRule?pubId=202204&RIN=3235-AL00&operation=OPERATION_EXPORT_XML","priority_category":"Substantive, Nonsignificant"}},"regulation_id_numbers":["3235-AL00"],"regulations_dot_gov_info":{"comments_count":0,"agency_id":"SEC","document_id":"SEC-2015-0779-0001","checked_regulationsdotgov_at":"2023-03-01T01:09:20Z"},"regulations_dot_gov_url":null,"significant":false,"signing_date":null,"start_page":26330,"subtype":null,"title":"Pay Versus Performance","toc_doc":"Pay Versus Performance","toc_subject":null,"topics":["Reporting and recordkeeping requirements","Securities"],"type":"Proposed Rule","volume":80}