It’s one of my favorite times of the year. Not because it is Valentine’s Day, and certainly not because it is winter in Cleveland. No, it is because it’s Proxy season. That’s right, the time of year when each publicly traded company must provide a full disclosure to their shareholders of all of their executive compensation and compensation practices and plans. I assure you that a tremendous amount of skill and creativity goes into putting together accurate explanations of how and why certain compensation decisions were made. While that may not be interesting reading to many, to executive compensation lawyers like me, it reads better than a Grisham novel. Oh…and in case my wife is reading this, I do like Valentine’s Day.