Harry S. Pangas on Regulation S-K

The SEC prunes its disclosure rules and forms, but will the changes bear fruit for registered investment companies and BDCs?

The US Securities and Exchange Commission (SEC) has adopted final rules to eliminate “redundant, duplicative, overlapping, outdated, or superseded” disclosure requirements in light of other SEC disclosure requirements and US...more

9/6/2018 / Business Development Companies , Disclosure Requirements , GAAP , Registered Investment Companies (RICs) , Regulation S-K , Regulation S-X , Securities Act of 1933 , Securities and Exchange Commission (SEC) , Securities Exchange Act

Last call! SEC’s pay ratio rule effective for 2018 proxy statements

The long-awaited pay ratio rule (the Rule), adopted by the Securities and Exchange Commission (the SEC) on August 5, 2015, finally takes effect in 2018. The Rule, which is intended to provide shareholders with a metric to...more

2/1/2018 / Corporate Governance , Disclosure Requirements , Executive Compensation , Pay Ratio , Proxy Statements , Publicly-Traded Companies , Regulation S-K , Securities and Exchange Commission (SEC)

Commenters Generally Support SEC’s Simplified Disclosure Proposals Under Regulation S-K

On January 2, 2018, the comment period ended for proposed amendments (the Proposed Amendments) to certain provisions of Regulation S-K that the US Securities and Exchange Commission (SEC) published in October 2017. With a few...more

1/24/2018 / Corporate Governance , Disclosure Requirements , MD&A Statements , Proposed Amendments , Publicly-Traded Companies , Regulation S-K , Securities and Exchange Commission (SEC)

Omnibus Highway Bill Contains a Grab Bag of December Surprises for Public Companies and Companies Aspiring to Go Public

In December 2015, President Barack Obama signed into law an omnibus highway bill called “Fixing America’s Surface Transportation Act” or the “FAST Act.” This new law (i) amends certain sections of the Jumpstart Our Business...more

1/11/2016 / Emerging Growth Companies , Fixing America’s Surface Transportation Act (FAST Act) , Form 10-K , Initial Public Offering (IPO) , JOBS Act , Regulation S-K , Resale Exemption , Securities and Exchange Commission (SEC)

SEC Proposes Disclosure Rules on Director, Officer and Employee Hedging

In April 2015, the comment period expired for rules proposed by the U.S. Securities and Exchange Commission (the SEC) to implement Section 955 of the Dodd-Frank Wall Street Reform and Consumer Protection Act (the Dodd-Frank...more

6/11/2015 / Disclosure Requirements , Dodd-Frank , Equity Securities , Forward Contracts , Hedging , Regulation S-K , Section 14(j) , Securities and Exchange Commission (SEC) , Securities Exchange Act

Harry S. Pangas

Eversheds Sutherland (US) LLP

Popular Topics by This Author

Latest Posts › Regulation S-K

The SEC prunes its disclosure rules and forms, but will the changes bear fruit for registered investment companies and BDCs?

Last call! SEC’s pay ratio rule effective for 2018 proxy statements

Commenters Generally Support SEC’s Simplified Disclosure Proposals Under Regulation S-K

Omnibus Highway Bill Contains a Grab Bag of December Surprises for Public Companies and Companies Aspiring to Go Public

SEC Proposes Disclosure Rules on Director, Officer and Employee Hedging

Harry S. Pangas

Eversheds Sutherland (US) LLP

Popular Topics by This Author

Latest Posts › Regulation S-K

The SEC prunes its disclosure rules and forms, but will the changes bear fruit for registered investment companies and BDCs?

Last call! SEC’s pay ratio rule effective for 2018 proxy statements

Commenters Generally Support SEC’s Simplified Disclosure Proposals Under Regulation S-K

Omnibus Highway Bill Contains a Grab Bag of December Surprises for Public Companies and Companies Aspiring to Go Public

SEC Proposes Disclosure Rules on Director, Officer and Employee Hedging

"My best business intelligence, in one easy email…"