federal_register: 2015-04023

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document_number title type abstract publication_date pub_year pub_month html_url pdf_url agency_names agency_ids excerpts regulation_id_numbers
2015-04023 Disclosure to Shareholders; Pension Benefit Disclosures Rule The Farm Credit Administration (FCA, we or our) amends our regulations related to Farm Credit System (System) bank and association disclosures to shareholders and investors of senior officer compensation in the Summary Compensation Table (Table). Under the final rule, System banks and associations are not required to report in the Table the compensation of employees who are not senior officers and who would not otherwise be considered "highly compensated employees" but for the payments related to, or change(s) in value of, the employees' qualified pension plans, provided that the plans were available to all employees on the same basis at the time the employees joined the plans. 2015-02-26 2015 2 https://www.federalregister.gov/documents/2015/02/26/2015-04023/disclosure-to-shareholders-pension-benefit-disclosures https://www.govinfo.gov/content/pkg/FR-2015-02-26/pdf/2015-04023.pdf Farm Credit Administration 154 The Farm Credit Administration (FCA, we or our) amends our regulations related to Farm Credit System (System) bank and association disclosures to shareholders and investors of senior officer compensation in the Summary Compensation Table (Table). Under... 3052-AD02

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