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5500 Preparer's Manual for 2012 Plan Years

5500 Preparer's Manual for 2012 Plan Years
The premier resource in the field of Form 5500 preparation, 5500 Preparer's Manual will help you handle the required annual Form 5500 filings for both pension benefits and welfare benefit plans.

CCH® PENSION — 02/01/10

SEC issues rules on disclosure of executive compensation.

The Securities and Exchange Commission (SEC) has issued final regulations amending its executive compensation and corporate disclosure requirements.

The rules will require public companies to make new or revised disclosures concerning compensation policies and practices that present material risks to the company, stock and option awards of executives and directors, director and nominee qualifications, the leadership structure of the board of directors, the board's role in risk oversight, and potential conflicts of interest of compensation consultants that advise companies and their boards. The amendments to the disclosure rules apply to proxy and information statements, annual reports and registration statements under the Securities Exchange Act of 1934, the Securities Act of 1933, and the Investment Company Act of 1940. The amendments are effective February 28, 2010.


For more information on this and related topics, consult the CCH Pension Plan Guide, CCH Employee Benefits Management, and Spencer's Benefits Reports.

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