By Reese Darragh, Compliance Week Columnist - December 6, 2011
The SEC says it is gearing up to work on new compensation rules early in 2012, including several new disclosure requirements that are part of the Dodd-Frank Act. The new rules include disclosure of the ratio of CEO pay to employees and the relationship between executive compensation and performance, new clawback provisions and rules on hedging against executive and director company stockholdings.