CD&A Drafting Checklist

Summary

The following checklist provides a list of key issues for attorneys to consider and discuss with a registrant when drafting the compensation discussion and analysis (CD&A) section of a proxy statement, annual report on Form 10-K, or other disclosure document. In general, this checklist is organized to correspond with the requirements for CD&A in Item 402(b) of Regulation S-K (17 C.F.R. § 229.402(b)).