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Executive compensation is a lightning rod discussion topic in the corporate governance world. The discussion and evaluation of the fairness of executive pay practices has ramped up considerably since the arrival of Dodd-Frank, evolving as investor expectations and public issuer disclosure trends have changed. However, despite the SEC’s action last year to finalize disclosure rules dictating how companies must communicate pay versus performance results to shareholders, much of the conversation we see take place today still centers around reported compensation – ignoring the concept of realizable (and realized) compensation.