On August 25, 2022, the Securities and Exchange Commission (SEC) adopted amendments to Item 402 of Regulation S-K, Executive Compensation, to implement requirements mandated by Section 953(a) of the Dodd-Frank Wall Street Reform and Consumer Protection Act. The final rules add Item 402(v) of Regulation S-K and will require registrants to disclose the relationship between executive compensation actually paid and financial performance of the registrant.