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Getting Your Ducks in a Row: CD&A Drafting for the Public Company

October 13, 2021 (3 min read)

The compensation discussion and analysis (CD&A) section of proxy and information statements, as set forth in Item 402(b) (17 C.F.R. § 229.402) of Regulation S-K, discusses the material elements of a registrant’s compensation of its named executive officers (NEOs). It covers the tabular and other compensation information disclosed pursuant to Item 402 and provides material information necessary for an understanding of the registrant’s compensation policies and decisions regarding its NEOs. While it’s only October, plan for the CD&A now to help make proxy season easier.

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