On October 14, 2021, the U.S. Securities and Exchange Commission (the “SEC”) voted unanimously to reopen a 30-day comment period on proposed rules for stock exchange listing standards for the recovery of compensation that has been erroneously awarded. Stakeholders may submit comments both on the original proposed rules and on 10 new questions raised by the SEC. The new questions suggest several potential changes under consideration, including expanding the restatements that will require clawback analysis. The SEC also requested quantified estimates or other detailed analysis and supporting data during this comment period.