January 26, 2026
Item 402 CDI! Revised Interp on Spin-Off Compensation Disclosures
Last but not least, the Corp fin Staff published a CDI on Friday to clarify when a spun-off company could omit historical compensation disclosures in subsequent filings. Check out Meredith’s blog on CompensationStandards.com for more on this one.
– Liz Dunshee
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