As noted in Gibson Dunn’s new “Securities Regulation & Corporate Governance Monitor,” the changes to Forms 10-K and 10-Q caused by the new mine safety rules took effect on Friday. The headings for Part I, Item 4 of Form 10-K and Part II, Item 4 of Form 10-Q now read “Mine Safety Disclosures” (previously those headings were the more distinguished “Removed and Reserved”).
As noted in Gibson Dunn’s blog, the SEC estimated that only approximately 100 companies would be subject to the new rules – but all other companies still should make this caption change and then can state that the item is “not applicable.” Note that the blank Form 10-K and Form 10-Q posted on the SEC’s site have not yet been updated…
ISS Issues 20 FAQs on Its ’12 Compensation Policies
Last week, ISS issued this set of FAQs about its newly-minted compensation policies; 15 about pay-for-performance, 3 about management say-on-pay responsiveness and 2 about equity plans.
Transcript: “Pat McGurn’s Forecast for 2012 Proxy Season: Wild and Woolly”
We have posted the transcript for our recent webcast: “Pat McGurn’s Forecast for 2012 Proxy Season: Wild and Woolly.”
– Broc Romanek