Comments on Proposed Rule: Pay Versus Performance

[Release No. 34-94074; File No. S7-07-15]

Submitted Comments

(Click here for meetings with SEC officials)
Feb. 1, 2022 U.S. Senator Pat Toomey, Ranking Member, U.S. Senate Committee on Banking, Housing, and Urban Affairs, and U.S. Senator Richard Shelby, Vice Chairman, U.S. Senate Committee on Appropriations
Apr. 20, 2022 Anders Hellum-Alexander
Mar. 28, 2022 Joseph Grier, Retail Investor
Mar. 18, 2022 Robert Rutkowski
Mar. 18, 2022 Americans for Financial Reform Education Fund
Mar. 14, 2022 Chris Iacovella, CEO, American Securities Association
Mar. 14, 2022 Curtis Higgins
Mar. 10, 2022 Ted Allen, Vice President, Policy & Advocacy, Society for Corporate Governance
Mar. 10, 2022 Peter R. Gleason, President and CEO, William McCracken, Chair, National Association of Corporate Directors
Mar. 8, 2022 George S. Georgiev, Associate Professor, Emory University School of Law
Mar. 6, 2022 Eileen Morrell
Mar. 4, 2022 Bart Naylor
Mar. 4, 2022 Rosanna Landis Weaver, Wage Justice & Executive Pay Program Manager As You Sow
Mar. 4, 2022 Bart Naylor
Mar. 4, 2022 Scott Kalb, Director, Responsible Asset Allocator Initiative at New America Chairman, Sovereign Investor Institute at Institutional Investor and Delilah R. Rothenberg, Co-Founder & Executive Director, Predistribution Initiative
Mar. 4, 2022 Delilah Rothenberg, Co-Founder & Executive Director and Raphaele Chappe Co-Founder & Chief Economist, The Predistribution Initiative, and Scott Kalb, Director, Responsible Asset Allocator Initiative at New America, Chairman, Sovereign Investor Institute at Institutional Investor
Mar. 4, 2022 Gary A. LaBranche, President and CEO, National Investor Relations Institute
Mar. 4, 2022 Mark R. Allen, FedEx Corporation
Mar. 4, 2022 Judy Samuelson, Executive Director, Aspen Institute Business & Society Program
Mar. 4, 2022 Stephen W. Hall, Lead Director and Security Specialist, Better Markets, Inc.
Mar. 4, 2022 Campbell Pryde, President and CEO, XBRL US
Mar. 4, 2022 Taylor Wedge French, Partner, McguireWoods, LLP and Rosemary Becchi, Strategic Advisor and Counsel, Brownstein Hyatt Farber Schreck, LLP
Mar. 4, 2022 Irit Tamir, Director, Private Sector Department, Oxfam America
Mar. 4, 2022 Larisa Ruoff, Director of Shareholder Advocacy and W. Andrew Mims, Trustee and Partner, Loring Wolcott & Coolidge Trust, LLC
Mar. 4, 2022 Chris Barnard
Mar. 4, 2022 Anonymous
Mar. 4, 2022 Andrea Pawliczek, Assistant Professor of Accounting, University of Colorado Boulder
Mar. 4, 2022 Ani Huang, President and CEO, Center On Executive Compensationn
Mar. 4, 2022 Douglas N. Currault II, Senior Vice President and General Counsel, Freeport-McMoRan Inc.
Mar. 4, 2022 Infinite Equity
Mar. 4, 2022 Steven A. Wechsler, President CEO, Nareit
Mar. 4, 2022 Michelle Dunstan SVP, Chief Responsibility Officer and Diana Lee VP, Director of Corporate Governance, AllianceBernstein
Mar. 4, 2022 Tom Quaadman, Executive Vice President, Center for Capital Markets Competitiveness, U.S. Chamber of Commerce
Mar. 4, 2022 Maria Ghazal, Senior Vice President and Counsel, Business Roundtable
Mar. 4, 2022 National Association of Manufacturers
Mar. 4, 2022 Davis Polk Wardwell LLP
Mar. 4, 2022 Aon Human Capital Solutions
Mar. 4, 2022 Andy Restaino, Managing Director, Technical Compensation Advisors, Inc.
Mar. 4, 2022 John Hoeppner, Head of US Stewardship and Sustainable Investments and Alexander Burr, ESG Policy Lead, Legal & General Investment Management America
Mar. 4, 2022 Steven Huddart, Professor of Accounting, Smeal College of Business, Penn State
Mar. 4, 2022 Steven M. Rothstein, Managing Director, Ceres Accelerator for Sustainable Capital Markets, Ceres, Inc.
Mar. 4, 2022 Kerrie Waring, CEO, ICGN
Mar. 3, 2022 Ken Hall General Secretary-Treasurer, International Brotherhood of Teamsters
Mar. 3, 2022 Michael Stratton
Mar. 3, 2022 Dennis E. Nixon, President, International Bancshares Corporation
Mar. 3, 2022 Pay Governance LLC
Mar. 3, 2022 Marcie Frost, Chief Executive Officer, California Public Employees' Retirement System
Mar. 3, 2022 Senator Pat Toomey, Ranking Member, U.S Senate Committee on Banking, Housing and Urban Affiars and Senator Richard Shelby, Vice Chairman, U.S. Senate Committee on Appropriations
Mar. 3, 2022 Karen Kerschke, US Policy Analyst and Greg Hershman, Head of US Policy, Principles for Responsible Investment
Mar. 3, 2022 Dimensional Fund Advisors LP
Mar. 2, 2022 Brandon Rees, Deputy Director of Corporations and Capital Markets, AFL-CIO
Mar. 2, 2022 Aeisha Mastagni, California State Teachers' Retirement System
Mar. 1, 2022 Felix Tabary, Co-founder and CEO, Troop, Inc.
Feb. 28, 2022 Marc Steinberg, Radford Chair in Law and Professor of Law
Feb. 24, 2022 Jeff Mahoney, General Counsel, Council of Institutional Investors
Feb. 22, 2022 Sean Zwick
Feb. 22, 2022 Anonymous
Feb. 21, 2022 Mark C., Independent Investor
Feb. 20, 2022 Concerned Investor
Feb. 19, 2022 Andres Loubriel
Feb. 19, 2022 BAV
Feb. 19, 2022 Curtis Higgins
Feb. 18, 2022 Darrin Winner, Realtor
Feb. 17, 2022 Brian Cadman, David Eccles School of Business, University of Utah
Feb. 11, 2022 William Michael Cunningham, Economist, Creative Investment Research
Feb. 9, 2022 Anonymous
Feb. 8, 2022 Kevin H.
Feb. 7, 2022 Robert, Investor
Feb. 7, 2022 L. David Aites, PhD Student, Computer Science
Feb. 7, 2022 Andrew Klotz
Feb. 7, 2022 Jacob Snyder
Feb. 7, 2022 Toby Marmion, University College London
Feb. 7, 2022 Mike Orr, General Manager
Feb. 7, 2022 Anonymous
Feb. 6, 2022 Gregory Stoltz, CEO
Feb. 3, 2022 Sameer Jain, Engaged Shareowner, ActiveAllocator Activist Capital Advisors L.P.
Feb. 3, 2022 Matt Smith, Retail Investor
Feb. 3, 2022 Carissa, Retail Investor
Feb. 1, 2022 Mark G., Individual Investor
Jan. 31, 2022 Lynnette C. Fallon, Executive Vice President HR/Legal, General Counsel and Secretary, Axcelis Technologies, Inc.
Jan. 14, 2022 Anonymous
Aug. 20, 2015 Kim Jenett, Vice President, Human Resources, BorgWarner Inc.
Jul. 23, 2015 Corporate Governance Coalition for Investor Value
Jul. 23, 2015 Roger Q. Doctor, New York, New York
Jul. 14, 2015 Dr. Richard C. Masterson
Jul. 10, 2015 Ken Daly, CEO, et al. National Association of Corporate Directors, Washington , District of Columbia
Jul. 10, 2015 James M. Cudahy, CAE, President and CEO, National Investor Relations Institute, Alexandria, Virginia
Jul. 7, 2015 Stephen Scarpati and Eunsup Daniel Shim, Professors of Accounting, Jack Welch College ofBusiness, Sacred Heart University
Jul. 7, 2015 Darla C. Stuckey, President and CEO, Society of Corporate Secretaries & Governance Professionals, New York, New York
Jul. 7, 2015 Tim Goodman, Hermes Equity Ownership Services
Jul. 6, 2015 Steven Seelig, Senior Regulatory Advisor, Research and Innovation Center, et al., Towers Watson
Jul. 6, 2015 Anne Simpson, Senior Portfolio Manager, Investments, and Director of Global Governance, California Public Employees’ Retirement System Investment Office
Jul. 6, 2015 Steven Hall & Partners, New York, New York
Jul. 6, 2015 Robin A. Ferracone, Chief Executive Officer, Farient Advisors LLC
Jul. 6, 2015 Andy Restaino, Managing Director, Technical Compensation Advisors, Inc., Bellmore, New York
Jul. 6, 2015 Richard Foster, Senior Vice President and Senior Counsel for Regulatory and Legal Affairs, Financial Services Roundtable, Washington, District of Columbia
Jul. 6, 2015 Timothy J. Bartl, President, Center On Executive Compensation
Jul. 6, 2015 Jon Feigelson, Esq., Senior Managing Director, General Counsel and Head of Corporate Governance, TIAA-CREF, New York, New York
Jul. 6, 2015 David N. Swinford, President and CEO, Pearl Meyer & Partners, New York, New York
Jul. 6, 2015 Michael P. McCauley, Senior Officer, Investment Programs and Governance, State Board of Administration of Florida
Jul. 6, 2015 Donald G. Kalfen, Partner, Meridian Compensation Partners, LLC
Jul. 6, 2015 Judy Samuelson, Miguel Padro and Anna Cronin-Scott, The Aspen Institute Business and Society Program, New York, New York
Jul. 6, 2015 John Hayes, Chairman, President and Chief Executive Officer, Ball Corporation and Chair, Corporate Governance Committee, Business Roundtable, Washington, District of Columbia
Jul. 6, 2015 Vicki C. Henn, Executive Vice President and Chief Human Resources Officer, The PNC Financial Services Group, Inc., Pittsburgh, Pennsylvania
Jul. 6, 2015 Karen E. Carraher, Executive Director, Ohio Public Employees Retirement System, Columbus, Ohio
Jul. 6, 2015 Christine P. Richards, Executive Vice President, General Counsel and Secretary, FedEx Corporation
Jul. 6, 2015 Joanne M. Dahm and Michael Burke, Co-Presidents, et al., Aon Hewitt
Jul. 6, 2015 Cara Welch, Vice President of External Affairs and Practice Leadership, WorldatWork
Jul. 6, 2015 Ken Jacobs, CFP®, AIF®, CLU, Colorado Sustainable Financial Planning
Jul. 6, 2015 William M. Gerek, Senior Principal and Regulatory Expertise Leader, Board Solutions, Hay Group, Inc.
Jul. 6, 2015 Eric Scroggins, Vice President, General Counsel & Secretary, Allison Transmission Holdings, Inc.
Jul. 6, 2015 Bartlett Naylor, Financial Policy Advocate, Public Citizen, Washington, District of Columbia
Jul. 6, 2015 Gregg H. Passin, Mercer LLC
Jul. 6, 2015 Avrohom Kess, Simpson Thacher & Bartlett LLP
Jul. 6, 2015 Catherine Cartier, President, Progressive Asset Management
Jul. 6, 2015 Christina Crooks, Director, Tax Policy, National Association of Manufacturers
Jul. 6, 2015 James Allen, CFA, Head, Capital Markets Policy, and Matt Orsagh, CFA, Director, Capital Markets Policy, CFA Institute
Jul. 6, 2015 Stephen F. O'Byrne, President, Shareholder Value Advisors, Inc., Larchmont, New York
Jul. 6, 2015 Edmund DiSanto, Executive Vice President, Chief Administrative Officer, General Counsel and Secretary, American Tower Corporation
Jul. 4, 2015 Sandra Derr
Jul. 2, 2015 Rosanna Landis Weaver, Program Manager, As You Sow, Hyattsville, Maryland
Jul. 2, 2015 Marc Hodak, Managing Director, Hodak Value Advisors, New York, New York
Jul. 2, 2015 Davis Polk and Wardwell LLP
Jul. 2, 2015 Kevin A. Gong, Senior Vice President and Chief Corporate Securities Counsel, Federal Home Loan Bank of San Francisco, et al.
Jul. 2, 2015 Zachary M. Oleksiuk, Director, Head of Corporate Governance and Responsible Investment, Americas, BlackRock
Jul. 2, 2015 Jeffrey N. Neuman, Corporate Secretary, Honeywell International Inc., Morris Township, New Jersey
Jul. 2, 2015 Margaret Engel, Partner, and Eric Hosken, Partner, Compensation Advisory Partners LLC
Jul. 1, 2015 Fran Greenlee
Jul. 1, 2015 Glen Davison, Partner, KPMG LLP
Jul. 1, 2015 Timothy R. Wing, MST, President & CEO, STock/Option Consulting & Knowledge Services, Inc.
Jun. 30, 2015 Tom Quaadman, Vice President, Center for Capital Markets Competitiveness, U.S. Chamber of Commerce
Jun. 30, 2015 Heather Slavkin Corzo, Director, Office of Investment, AFL-CIO
Jun. 30, 2015 John R Ellerman, et al., Pay Governance LLC, Dallas, Texas
Jun. 29, 2015 Dennis E. Nixon, President, International Bancshares Corporation
Jun. 26, 2015 Ken Jew, Senior Vice President, General Counsel, Ross Stores, Inc.
Jun. 25, 2015 Jeff Mahoney, General Counsel, Council of Institutional Investors
Jun. 24, 2015 Chris Barnard, Germany
Jun. 24, 2015 Regis M. Quirin
Jun. 24, 2015 Samantha Nussbaum and Lou Taormina, Frederic W. Cook & Co., Inc.
Jun. 23, 2015 Malcolm A. Farrant, Vice President, Human Resources, Exxon Mobil Corporation
Jun. 12, 2015 John P. MacMahon, Sr. Vice President, Global Compensation & Benefits, Corning Incorporated
Jun. 12, 2015 James R. Peacock, III, Vice President and Corporate Secretary, Celanese Corporation, Irving, Texas
Jun. 10, 2015 Amy E. Gerbick, Associate General Counsel, Director of Corporate Compliance and Assistant Secretary, Hyster-Yale Materials Handling, Inc. and NACCO Materials Handling Group, Inc.
Jun. 9, 2015 Mary D. Maloney, Associate General Counsel, Assistant Secretary and Senior Director, Benefits & Human Resources, NACCO Industries, Inc.
May 30, 2015 Barbara S. Mortensen
May 27, 2015 Anonymous
May 20, 2015 Edward R. Smith, Friendswood, Texas
May 7, 2015 Karl T. Gruben, Professor of Law, San Diego, California
May 6, 2015 Jon Lukomnik, Executive Director, IRRC Institute
May 4, 2015 Mr. and Mrs. Joseph R. Scardino, San Ramon, California
May 4, 2015 Jon Faulkner, Dalton, Georgia
May 3, 2015 David Hook, PE, San Jose, California
May 1, 2015 Zachary Antoyan, Researcher, San Luis Obispo, California
Apr. 30, 2015 Desmonde Printz, Former analyst, Proxy Monitor, New York, New York
Apr. 30, 2015 G. R. Thille

Meetings with SEC Officials

(Click here for submitted comments from the public)
Aug. 25, 2022 Memorandum from the Office of Commissioner Mark T. Uyeda regarding an August 19, 2022 meeting with representatives of the Society for Corporate Governance
May 10, 2022 Memorandum from the Division of Corporation Finance regarding a May 10, 2022 virtual meeting with representatives of American Bar Association’s Joint Committee on Employee Benefits
Mar. 14, 2022 Memorandum from the Office of the Chairman regarding a March 10, 2022 meeting with representatives from the Council of Institutional Investors (CII)
Jul. 13, 2021 Memorandum from the Division of Corporation Finance regarding a July 13, 2021, meeting with representatives of California Public Employees Retirement System (CalPERS)
Jul. 6, 2021 Memorandum from the Division of Corporation Finance regarding a July 6, 2021, meeting with representatives of the Council of Institutional Investors (CII)
Jul. 6, 2021 Memorandum from the Division of Corporation Finance regarding a July 6, 2021, meeting with representatives of Better Markets
Jan. 4, 2018 Memorandum from the Division of Corporation Finance regarding a January 4, 2018, meeting with representatives of the Center on Executive Compensation
Jul. 21, 2017 Memorandum from the Division of Corporation Finance regarding a July 21, 2017, meeting with representatives of Americans for Financial Reform
Oct. 6, 2015 Memorandum from the Division of Corporation Finance regarding an October 6, 2015, meeting with representatives of the Greater Philadelphia/Delaware Valley Chapter of the Association of Corporate Counsel
Sep. 30, 2015 Memorandum from the Office of Commissioner Michael S. Piwowar regarding a September 30, 2015, meeting with representatives of the Center on Executive Compensation
Aug. 26, 2015 Memorandum from the Division of Corporation Finance regarding an August 20, 2015, meeting with representatives of the Center on Executive Compensation
Aug. 26, 2015 Memorandum from the Office of Commissioner Luis A. Aguilar regarding an August 25, 2015, meeting with representatives of the Center on Executive Compensation
Jul. 30, 2015 Memorandum from the Office of Commissioner Kara Stein regarding a July 30, 2015, meeting with representatives of the Ohio Public Employees Retirement System
Jul. 30, 2015 Memorandum from the Office of Commissioner Luis A. Aguilar regarding a July 30, 2015, meeting with representatives of OPERS
May 28, 2015 Memorandum from the Office of Commissioner Kara Stein regarding a May 27, 2015, meeting with representatives of the AFL-CIO