“A shift in the SEC’s regulatory priorities under the Biden administration could mean changes to certain disclosures, and boards will be asked to provide more information on human capital and possibly need to disclose more in the section of proxy statements specific to the CEO pay ratio,” said Deborah Lifshey, managing director of Pearl Meyer.

“It's difficult to compare supplemental executive retirement plan (SERP) payouts from one executive to another, because there are many ways companies provide retirement pay and all of those components matter in terms of comparison,” said Bill Dixon, a managing director with Pearl Meyer.