Anna T. Pinedo

Anna T. Pinedo

Morrison & Foerster LLP

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News Round Up - March 2017

Changes Afoot? - President Trump has issued a number of orders that have as their aim reducing regulatory burdens. For example, there is the January 30, 2017 “two for one” order, which contemplates that, for each new rule...more

3/10/2017 - Acquisitions Corporate Governance Disclosure EU FATCA Hyperlink IFRS Intrastate Offerings Non-GAAP Financial Measures Safe Harbors SEC Securities Exchange Act Trump Administration XBRL Filing Requirements

The SEC Issues a Request for Comment on Possible Changes to Industry Guide 3

On March 1st, 2017, the Securities and Exchange Commission (“Commission”) issued a request for comment (“RFC”) seeking comment on Industry Guide 3, “Statistical Disclosure by Bank Holding Companies” (“Guide 3”). Guide 3,...more

3/9/2017 - Bank Holding Company Banking Sector GAAP Registration Statement Regulation S-X SEC

Inline XBRL Proposed Rule and IFRS Taxonomy

On March 1, 2017, the Securities and Exchange Commission (the “Commission”) proposed the use of the Inline XBRL (eXtensible Business Reporting Language) format for the submission of operating company financial statement...more

3/7/2017 - Financial Statements GAAP IFRS Mutual Funds Registration Statement SEC XBRL Filing Requirements

Exhibit Hyperlinks and HTML Format

On March 1, 2017, the Securities and Exchange Commission (the “Commission”) adopted amendments that require that registrants that file registration statements under the Securities Act of 1933 (the “Securities Act”) and the...more

3/2/2017 - Disclosure Requirements EDGAR Filing Requirements Hyperlink Investors Registration Statement Regulation S-K SEC Securities Act of 1933

U.S. Securities-Based Crowdfunding

Acting Chair Piwowar made remarks at the the Dialogue on Crowdfunding hosted by the Securities and Exchange Commission and the Salomon Center for the Study of Financial Institutions at New York University. In his remarks,...more

3/1/2017 - Crowdfunding Financial Institutions FINRA Funding Portal SAFE SEC

SEC Speaks Acting Chair Piwowar’s Remarks

At today's, February 24, 2017, Practising Law Institute SEC Speaks annual program, Acting Chair Piwowar made opening remarks. During his wide-ranging discussion, Acting Chair Piwowar, inspired by William Graham Sumner’s the...more

2/24/2017 - Accredited Investors Disclosure Requirements Dodd-Frank Financial Services Industry Regulation D Regulation S-K SEC

Examination Priorities for 2017 from FINRA and OCIE

In these uncertain times, the predictability and regularity of the annual priorities letters from FINRA and the Securities and Exchange Commission’s (SEC) Office of Compliance Inspections and Examinations (OCIE) is...more

2/23/2017 - Anti-Money Laundering Broker-Dealer Cybersecurity ETFs Examination Priorities FINRA Investment Adviser OCIE Retail Investors SEC Securities Transactions

Structured Thoughts: News for the financial services community, Volume 8, Issue 2

Identifying Conflicts of Interest in Structured Products Offerings - With FINRA and other regulators focused on conflicts of interest in the broker-dealer industry, market participants are working diligently to identify...more

2/23/2017 - Advertising Broker-Dealer Conflicts of Interest EFTs FINRA Investment Adviser Marketing Proposed Amendments Rule 2210 SEC Structured Financial Products

US Chamber of Commerce on Capital Formation and Disclosure Requirements

In a recent letter, the Chamber commented to the SEC’s Advisory Committee on Small and Emerging Companies about the Committee’s consideration of the factors affecting the trend of companies remaining private and deferring...more

2/22/2017 - Capital Formation Chamber of Commerce Disclosure Requirements Emerging Growth Companies SEC SEC Advisory Committee Smaller Reporting Companies

Why are more companies staying private?

Because they can…. This was the conclusion of the discussion at the SEC Advisory Committee on Small and Emerging Companies earlier in the week. The Committee discussed statistics relating to the number of companies that are...more

2/20/2017 - Acquisitions Emerging Growth Companies Private Investment Funds SEC SEC Advisory Committee Venture Funding

MoFo Tax Talk: Volume 9, Issue 4

EDITOR’S NOTE - Tax Talk doesn’t remember much about 1985. But we do remember that, after Ronald Reagan was re-elected president in 1984, tax reform was a very hot topic (remember the Tax Reform Act of 1985?). Anyway,...more

2/13/2017 - Dividends FATCA Foreign Financial Institutions (FFI) Foreign Tax IRS REIT RICs Section 385 Section 871(m) Tax Reform

Mutual Funds As Venture Capitalists? Evidence from Unicorns

In a recent paper, authors Sergey Chernenko, Josh Lerner, and Yao Zeng consider investments by mutual funds (“cross over funds”) in 99 unicorn companies. Given the rise in recent years of investments by cross over funds in...more

2/13/2017 - Investment Mutual Funds Venture Capital

Understanding TLAC - The Federal Reserve’s final bank capital rules have been hailed as the end of too big to fail

The Federal Reserve Board’s final rules regarding total loss absorbing capacity (TLAC) requirements for global systemically important banks (GSibs) in the US will require levels of capital and other loss-absorbing capacity...more

2/10/2017 - Bank Holding Company Capital Markets Capital Requirements Debt Federal Reserve Grandfathering Rules Holding Companies TLAC

Updated Market Statistics

At the 35th Annual Federal Securities Institute, a representative of the Securities and Exchange Commission shared some market data....more

2/8/2017 - Crowdfunding JOBS Act Regulation A SEC Tier 2 Offerings

Disclosure of Payments by Resource Extraction Issuers

Likely, this is only the beginning. Senator Inhofe and Representative Huizenga filed Congressional Review Act Resolution relating to the Securities and Exchange Commission’s final rule regarding the disclosure of certain...more

1/31/2017 - Congressional Review Act Dodd-Frank Resource Extraction SEC Section 1504

Rule 504 Small Entity Compliance Guide

The Securities and Exchange Commission recently released a Small Entity Compliance Guide for Issuers that provides a helpful summary of the exemption....more

1/30/2017 - Rule 504 SEC Small Entity Compliance Guide

News Round Up - January 2017

Looking Ahead... We write this as a new administration looks to make its mark with an agenda that was premised on promoting capital formation by easing regulatory burdens. Once a new chair of the Securities and Exchange...more

1/25/2017 - Annual Reports C&DIs Capital Markets Foreign Issuers ICFR Internal Controls Non-GAAP Financial Measures Rule 144A SEC Securities Act

Structured Thoughts: News for the financial services community, Volume 8, Issue 1

U.S. Court of Appeals Upholds SEC’s Backtesting Finding - In a 2016 case before the U.S. Court of Appeals for the D.C. Circuit, a former investment adviser lost a petition to review and vacate the decision of an SEC...more

1/25/2017 - Broker-Dealer DOL Examination Priorities Fiduciary Rule FINRA OCIE SEC

The Securities Law Crystal Ball

At the beginning of each new year, we find ourselves engaged in discussions of the evolving securities regulatory landscape and the changes that we anticipate may occur. We have done this for many years now. Each January we...more

1/20/2017 - Business Development Companies Capital Formation Disclosure Requirements JOBS Act No-Action Letters SEC Section 404 Securities Shelf Registration Smaller Reporting Companies Stocks XBRL Filing Requirements

Chair White’s Remarks

On January 17, Chair White delivered a speech at The Economic Club of New York, which was titled “The SEC after the Financial Crisis: Protecting Investors, Preserving Markets.” Chair White commented on the Securities and...more

1/18/2017 - Broker-Dealer Financial Institutions Pending Legislation SEC

Late-Stage Private Placements

As we have reported in other blog posts, many successful privately held companies are able to raise funds from institutional investors at attractive valuations and defer their IPOs. While the exuberance regarding valuations...more

1/11/2017 - Institutional Investors Private Placements

FINRA Issues 2017 Examination Priorities Letter

Introduction - Consistent with prior practice, with the arrival of the new year, FINRA has published its key examination priorities. As in prior years, the letter covers a broad array of topics. This year’s topics...more

1/9/2017 - Broker-Dealer Examination Priorities FINRA Investors SEC

Global Accounting Standards

The Chair of the Securities and Exchange Commission Mary Jo White recently commented on the significance of high-quality accounting standards. The speech noted the need to support continued work toward the globally accepted...more

1/6/2017 - FASB Global Accounting Standards IASB SEC Securities

The Short Field Guide to IPOs - 2017

THE EMERGING GROWTH COMPANY - The JOBS Act created a new class of issuer: the emerging growth company (EGC). An EGC is defined as an issuer with total annual gross revenue of less than $1 billion during the most recent...more

1/5/2017 - Emerging Growth Companies Financial Reporting Foreign Private Issuers Initial Public Offerings IPO JOBS Act Public Offerings REIT Underwriting

Outcomes of Investing in OTC Stocks

The Division of Economic and Risk Analysis (DERA) of the Securities and Exchange Commission published a study recently that reviews, among other things, the performance of and the returns of investing in OTC stocks. The...more

1/5/2017 - Division of Economic and Risk Analysis (DERA) Nasdaq NYSE OTC Regulation A SEC Securities Stocks

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