Because most companies have not had to seek shareholder input on the frequency of their say on pay votes for six years—and also because most have always offered, and intend to continue offering, an annual say on pay vote, they may have forgotten the requirement to specifically disclose their decision on how frequently they plan to hold say-on-pay votes in the future. Note that this is a different requirement from simply reporting the voting results in the Form 8-K immediately after the annual meeting, and it applies even if the shareholder vote is lopsidedly in favor of an annual vote, and even if the company has always offered an annual vote.

Item 5.07(d) of Form 8-K requires the company to disclose its decision as to how frequently the company will include a shareholder vote on the compensation of executives in its proxy materials until the next required vote on the frequency of shareholder votes on executive compensation, no later than 150 calendar days after the end of an annual meeting at which shareholders voted on the frequency of shareholder votes on the executive compensation.

If you already had your annual meeting and filed the voting results, but omitted this detail, you still have plenty of time to make this disclosure. However, if you have not had your annual meeting or filed the voting results, you might consider having the board quickly render a decision on the frequency issue “in light of (the shareholder) vote” and disclosing the decision in the same 8-K as you report the voting results.