; rulemaking The Securities and Exchange Commission and the Secretary of the Treasury shall have the authority to enforce this section and may issue such rules as may be necessary to carry out this section. (f) Definitions In this section: (1) Accelerated filer The Securities and Exchange Commission shall define the term accelerated filer for purposes of this section. (2) CEO to median worker pay ratio With respect to an accelerated filer, the term CEO to median worker pay ratio means the ratio of— (A) the annual total compensation of the chief executive officer (or any equivalent position) of the corporation