Monthly Archives: February 2023

The SEC Continues its Efforts to Improve Option Grant Practices

The SEC’s recent Rule 10b5-1 rulemaking has drawn attention to its efforts to crack down on illegal trading by corporate insiders. (See our related post here.)  But less attention has been paid to part of the rulemaking that will likely impact every public company’s option grant practices.

Newly adopted Item 402(x)(2) of Regulation S-K imposes a significant new executive compensation disclosure requirement on public companies.… More