By: KARA SCANNELL

The Securities and Exchange Commission plans to propose that companies disclose in general terms how they compensate lower-ranking employees, expanding disclosures for the first time beyond the executive suite.

The proposals wouldn't require companies to say how much they pay these star performers, but they would have to disclose in more-general terms how lower-ranking employees are paid, especially when it affects the company's overall risk management. That would apply in particular to financial firms, where traders have received big bonuses for executing trades that put the entire company in danger.

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