Davis Polk partner Kyoko Takahashi Lin was quoted in Law360 discussing trends in executive compensation that she is watching in 2026.

Kyoko noted, “We have definitely seen companies much more focused on corporate security.”

She explained that “under current SEC disclosure rules, corporate security is treated as a perk subject to reporting requirements, with more detailed breakdowns needed on higher levels of spending. The numbers disclosed by public companies are continuing to increase.”

“All the data is showing that companies are taking corporate security very seriously, understandably, because these are the lives of their executives at stake,” she added.

“4 Executive Pay Trends Attorneys Will Be Watching In 2026,” Law360 (January 8, 2026) (subscription required)

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