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Disclosure Lessons from the 2013 Proxy Season

Based on a sampling of proxy statements filed by public companies in the first half of 2013, it appears that an increasing number of companies are providing shareholders with additional or enhanced disclosures, perhaps in response to a new wave of litigation. More specifically, companies are highlighting changes in graphics or tables and providing more detailed information regarding how the board set the number of shares to be authorized and why the new plan or amend­ment is in shareholders’ best interest. Read this issue of Director Notes to find out other important trends in proxy statements.

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