Comments on Proposed Rule: Disclosure of Equity Compensation Plan Information


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Date Received
Date Sort descending Letter Type Commenter Name
Public Comment Dipf-Kfm. Hendrik Vater, Chair of Accounting, Institute of Auditing, Controlling and Accounting, University of St. Gallen, St. Gallen, Switzerland
Public Comment Gerald S. Backman, Chairman of the Committee, The Committee on Securities Regulation of the Business Law School of the New York State Bar Association
Public Comment Stanley Keller, Chair, Committee on Federal Regulation of Securities; Scott P. Spector, Chair, and Ann (Polly) G. Plimpton, Vice Chair, Subcommittee on Employee Benefits, Executive Compensation and Section 16; American Bar Association
Public Comment Ashwinpaul C. Sondhi, Ph.D., Chair - Financial Accounting Policy Committee; Trevor W. Nysetvold, CFA, FAPC, Subcommittee Chair-Stock Based Compensation; Georgene B. Palacky, CPA, Associate, Advocacy; Association for Investment Management and Research (AIMR)
Public Comment Amelia A. Ripepi, Chair, AICPA-SEC Regulation Committee, American Institute of Certified Public Accountants
Public Comment Charles M. Nathan, Chair-Committee on Securities Regulation, Neila B. Radin, Chair-Mergers and Acquisitions Subcommittee, The Association of the Bar of the City of New York
Public Comment Bob Laux, Director-External Reporting, Microsoft Corporation
Public Comment Michael J. Holliday, Lucent Technologies, Inc.
Public Comment Arthur Andersen LLP
Public Comment Brian Borders, President, Association of Publicly Traded Companies
Public Comment Michael J. Holliday, Lucent Technologies, Inc.
Public Comment PricewaterhouseCoopers LLP
Public Comment Lawrence R. Whitman, Senior Vice President and Controller, Verizon Communications
Public Comment Louis C. Taormina, Frederic W. Cook & Co., Inc.
Public Comment Ernst & Young LLP
Public Comment Peter Clapman, Senior Vice President and Chief Counsel, Corporate Governance, Teachers Insurance and Annuity Association/College Retirement Equities Fund
Public Comment John J. Perrill III, CPA, Chair, Financial Reporting Committe of the Institute of Management Accountants
Public Comment Cary Klafter, Intel Corporation
Public Comment Kathy More

Last Reviewed or Updated: Dec. 18, 2025

File Number
S7-04-01
Release Number
33-7944
34-43892