{"database": "openregs", "table": "federal_register", "rows": [["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"]], "columns": ["document_number", "title", "type", "abstract", "publication_date", "pub_year", "pub_month", "html_url", "pdf_url", "agency_names", "agency_ids", "excerpts", "regulation_id_numbers"], "primary_keys": ["document_number"], "primary_key_values": ["2015-04023"], "units": {}, "query_ms": 0.3982399357482791, "source": "Federal Register API & Regulations.gov API", "source_url": "https://www.federalregister.gov/developers/api/v1", "license": "Public Domain (U.S. Government data)", "license_url": "https://www.regulations.gov/faq"}