The Securities and Exchange Commission proposed rules that would require SEC-reporting companies to disclose the amount of compensation paid to executives and the companies’ financial performance for the prior five years (three years for smaller companies). For each impacted company, the information would be required to be presented in a table format and would require full disclosure of the compensation of the principal executive officer, the average compensation paid to the remaining executive officers and the company’s total shareholder return on an annual basis, among other information. Comments on the proposed rule will be accepted by the SEC for 60 days after its publication in the Federal Register.