The SEC is adopting rule amendments that will enhance the information provided in connection with proxy solicitations and in other reports filed with the SEC. The amendments will require registrants to make new or revised disclosures about: (i) compensation policies and practices that present material risks to the company; (ii) stock and option awards to executives and directors; (iii) director and nominee qualifications and legal proceedings; (iv) board leadership structure; (v) the board's role in risk oversight; and (vi) potential conflicts of interest of compensation consultants that advise companies and their boards of directors. The amendments to the disclosure rules will be applicable to proxy and information statements, annual reports, and registration statements under the Securities Exchange Act of 1934, and registration statements under the Securities Act of 1933 and the Investment Company Act of 1940. The SEC also is transferring the requirement to disclose shareholder voting results from Forms 10-Q and 10-K to Form 8-K. 74 FR 68333.