Pay ratio disclosure rules requiring public companies to disclose the ratio between the annual total compensation of the median employee and the company’s principal executive officer are effective for fiscal years beginning on or after January 1, 2017.  Accordingly, most public companies will need to comply with the rules beginning with the 2018 proxy season.

Please visit the Proskauer Tax Talks Blog to read more about the pay ratio rules generally and additional interpretive guidance issued by the SEC last week.