Issue link: https://digital.shearman.com/i/1468251
43 75 23 Director Compensation (Permissive Deferrals) 77 of the Fortune 100 companies require or permit directors to defer all or a portion of their cash compensation. Do not specify deferral of annual retainer and fees Require mandatory deferral of a portion of annual retainer and fees Permit deferral of annual retainer and fees at the election of the director Both 1 1