The issuer shall state the amount of the aggregate remuneration which the issuer (together with all predecessors, parents, subsidiaries, and affiliates) paid to, or set aside or accrued for the benefit of all directors and officers as a group during the past 12 months and estimate the remuneration for the next 12 months.
This item applies to any person who was a director or officer of the issuer at any time during the fiscal year. However, remuneration is not to be included for any portion of the period during which the person was not a director or officer of the issuer.
To the extent that the remuneration is to be computed upon the basis of a percentage of profits, it will suffice to state the percentage without estimating the amount of profits to be paid.
The issuer shall state separately the total amount set aside or accrued during the periods pursuant to all pension, retirement or other deferred compensation plans for the benefit of directors or officers.
D.C. Mun. Regs. tit. 26, r. 26-B236