Mercer Select US - SEC updates executive pay disclosure guidance, considers rule changes

Using "Acting as"

The "Acting as" feature on Mercer Select allows Mercer employees to see Select in the same way as Mercer clients and contacts who are members of one or more of the Select offerings. Simply use the pulldown menu on the top of every Mercer Select page, choose which of the common membership roles you want to play, and view the content in the same way as a member of that offering (or group of offerings).

Like some Mercer Select members, you may encounter content that is available only to certain membership offerings. In this case, you will be directed to a screen with a message explaining what steps you can take to view the content. As a Mercer employee, all you'll have to do is switch your role back to the Acting as Consultant role to see the content.

If your clients and contacts encounter Select content they can't access, you may be able to give them access by making them members of additional Select membership offerings. Please contact Select customer service for help.

You can gain access to all Mercer Select content - including internal-only content - by setting your "Acting as" role to "Consultant."

For an overview of Mercer Select and its membership offerings, go to our Overview.

SEC updates executive pay disclosure guidance, considers rule changes

New SEC Compliance & Disclosure Interpretations (C&DIs) clarify executive pay disclosures under Regulation S-K -- and contain some surprises. Issues addressed include how to fill out the Summary Compensation Table for NEOs serving fewer than three years, when to report tax gross-ups, whether to disclose life insurance proceeds, and how to calculate and report various equity incentives. In recent remarks, the SEC chair indicates the commission also is considering a variety of changes to expand and revise its executive pay disclosure rules. (Select News, 5 Jun 2009)

SEC updates executive pay disclosure guidance, considers rule changes

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