Compensation & Benefits Review
In recent years, especially in national political campaigns, there has been much discussion about who is in the top 1% of American wealth, how they landed in this category, and what special income tax provisions perpetuate their status. As a reaction to this debate in this category, the Dodd Frank Act and the Consumer Protection Act of 2010 have mandated disclosure by publicly registered companies to disclose the median employee to CEO pay ratio. The Securities and Exchange Commission has issued specific guidance on this requirement. That is the subject of this article.
Bloom, Robert, "The Median Employee to CEO Pay Ratio Disclosure Requirement" (2017). 2017 Faculty Bibliography. 98.
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