“Emerging Growth Companies” under Jumpstart Our Business Startups Act (2012)
…omes a `large accelerated filer,’ which is defined by the Securities and Exchange Commission (SEC) as a company that has a worldwide public float of $700 million or more. For “emerging growth companies” that are publicly listed with the SEC, they will be exempt from the requirements under the Dodd-Frank Wall Street Reform and Consumer Protection Act of 2010, for separate shareholder approval of executive compensation, including golden parachute co…