Executive Compensation Decisions: Form 8-K Disclosure

Summary

This practice note discusses disclosure under Item 5.02 of Form 8–K of certain compensatory arrangements for executive officers and directors. Current Reports on Form 8-K provide disclosure, in close to real time, of events that are material to investors and that by their nature call for more timely disclosure than provided in an issuer's quarterly or annual reports. Most Form 8-K filings must be made within four business days of the occurrence of the event giving rise to the disclosure.