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EXECUTIVE COMPENSATION DISCLOSURE HANDBOOK:
A Practical Guide to the SEC’s Executive Compensation Disclosure Rules

Perkins Coie LLP Danielle Benderly Susan Daley Iveth Durbin Sue Morgan Kelly Reinholdtsen

Executive Compensation Disclosure Handbook:
A Practical Guide to the SEC’s Executive Compensation Disclosure Rules
REVISED MAY 2010 Danielle Benderly Susan Daley Iveth Durbin Sue Morgan Kelly Reinholdtsen
RR DONNELLEY

Copyright RR Donnelley, 2010 (No claim to original U.S. Government works) All rights reserved. No part of this publication may be reproduced, stored in a retrieval system or transmitted in any form or by any means, electronic, mechanical, photocopying, recording or otherwise, without the prior written permission of the authors and publisher. This publication is designed to provide accurate and authoritative information in regard to the subject matter covered. It is provided with the understanding that the publisher is not engaged in rendering legal, accounting or other professional service. If legal advice or other expert assistance is required, the services of a professional should be sought.

Printed in the United States of America.
RR DONNELLEY

About RR Donnelley Financial Services Group
As the world’s largest provider of integrated communications, RR Donnelley successfully leverages our global platform, industry leading service organization and enduring financial stability to help our clients achieve their goals. With over 145 years of experience, RR Donnelley works collaboratively with more than 60,000 clients worldwide to provide a range of solutions to address all of their business communications needs. Our unparalleled print capacity, innovative technologies and deep industry expertise make RR Donnelley the partner of choice for corporations and their advisers. EDGAR Filings—By continuously monitoring evolving

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