Reporting Requirements

News & Analysis as of

"SEC Proposes Security-Based Swap Recordkeeping, Reporting and Notification Requirements and Capital Rules for SEC Registrants"

On April 17, 2014, the Securities and Exchange Commission (SEC) proposed new regulations that would implement the recordkeeping, reporting and notification requirements of the Dodd-Frank Wall Street Reform and Consumer...more

Mandatory Reporting Standards For Payments By Extractive Industry Companies

The Government of Canada recently issued a Consultation Paper regarding proposed mandatory reporting standards (the proposed standards) for payments by extractive industry companies to governments, both domestic and foreign,...more

Are you complying with your reporting and notification obligations for unclaimed wages?

As employers, you have so many reporting requirements I know the last thing you want to hear is that there’s another one you may need to factor in. But, as lawyers it’s our job to sometimes be the bearer of bad...more

Fannie Mae To Begin Assessing Fees For Late, Inaccurate Reporting

On March 28, Fannie Mae notified servicers that, effective May 1, 2014, it will begin issuing warning letters and assessing compensatory fees to servicers that fail to submit Fannie Mae investor reporting system reports on a...more

SEC Issues Frequently Asked Questions Regarding the Amendments to the Broker-Dealer Reporting Rule

The Securities and Exchange Commission’s Division of Trading and Markets has issued frequently asked questions (FAQ) concerning the amendments adopted on July 30, 2013, to Rule 17a-5 (Broker-Dealer Reporting Rule) of the...more

Capital Wrap-Up April 2014 #1

In response to the recommendations made by the Governor’s Task Force on Child Protection, six child protection bills made it to the Governor’s desk this week. Two of those bills have been signed....more

Canadian Securities Regulators Delay Implementation of Derivatives Trade Reporting

Canadian securities regulators announced today that trade reporting requirements for over-the-counter (OTC) derivatives transactions that involve “local counterparties” in the provinces of Ontario, Québec and Manitoba will...more

New SEC Guidance Provides Answers on Conflict Minerals Disclosures

As the deadline approaches for publicly traded U.S. companies to file new conflict minerals reports, the Securities and Exchange Commission (SEC) has issued new guidance designed to help companies prepare the mandatory...more

Sex, Pay, and Retaliation: The White House Weighs In Again

President Obama directed U.S. Secretary of Labor Thomas E. Perez to propose a rule requiring that federal contractors submit summary compensation data to the U.S. Department of Labor (DOL) and issued an executive order...more

Proposed Changes to FINRA Classification of Hybrid Securities for Trade Reporting Purposes

On March 26, the comment period ended for a Financial Industry Regulatory Authority, Inc. proposed rule change to adopt an interpretation to clarify the classification of a hybrid security with both debt- and equity-like...more

IRS PFIC Regs

The IRS issued definitions and reporting requirements for shareholders of passive foreign investment companies (PFICs) effective December 31, 2013 for US tax returns for 2013 and onwards. The regulations provide guidance for...more

CFTC Opens Broad Inquiry Into Swap Data Recordkeeping And Reporting

Following up on its January 21, 2014, formation of an interdivisional staff working group (Working Group) to review its swap data reporting and other provisions of Part 45 of its regulations, on March 19, 2014, the Commodity...more

Health Care Reform Update: Employers Must Begin Reporting Details of Health Coverage to IRS

The Patient Protection and Affordable Care Act (“ACA”) imposes significant new reporting requirements on employers providing self-insured group health coverage to their employees and employers subject to the shared...more

Final Regulations Issued Regarding Employer Reporting Requirements Under ACA

Recently issued final regulations on the employer reporting requirements under the Affordable Care Act (ACA) clarify and streamline the process for reporting information relating to the provision of minimum essential coverage...more

Move Towards A Chinese FATCA?

Enhanced Reporting Requirements for PRC Residents on Foreign Assets and Transactions - On 9 November 2013, the PRC State Council released the revised reporting requirements for 'PRC residents' in relation to their...more

IRS outlines new reporting requirements for employers on health care coverage

As has been widely discussed since its enactment in 2010, the Affordable Care Act (ACA) imposes new penalties on individuals who do not have health care coverage and on certain large employers who do not offer health care...more

The Affordable Care Act—Countdown to Compliance for Employers, Week 42: Treasury Department and IRS Issue Final Reporting Rules...

On March 5th, 2014, the Treasury Department and the IRS issued two final reporting rules of critical importance to employers...more

Department Of Labor Delays Persuader Rules Again; Will Not Be Released This Month

As we have been reporting, the U.S. Department of Labor (DOL) has been considering new regulations that would significantly narrow the DOL’s interpretation of the Labor-Management Reporting and Disclosure Act (LMRDA) that has...more

As Simple as Do-Re-Mi: Treasury and IRS Issue Final Rules on Employer Information Reporting under ACA

While no one would claim that understanding the Affordable Care Act (“ACA”) and all of its associated regulations is as simple as the chorus from a Jackson 5 song, the Treasury and the Internal Revenue Service announced final...more

IRS Grants Partial, Temporary Relief from the Affordable Care Act’s Employer Mandate

Under the Affordable Care Act’s Employer Mandate, employers with 50 or more full-time equivalent employees are required to offer affordable, minimum value health coverage to at least 95% of their full-time employees (and...more

$75,000 Fine For Failing To Report Occupational Disease Claim

The Occupational Health and Safety Act obligation to notify the Ontario Ministry of Labour of accidents and occupational illness claims is not a mere technicality, as one employer has learned when it was hit with a $75,000.00...more

Mandatory Social and Financial Reporting: Coming Soon to the European Union

Corporate social responsibility (“CSR”) may have its roots in voluntary efforts by businesses to address their broader impacts on society, but the trend towards CSR becoming mandatory advanced significantly this week under a...more

EBA Updates Single Rulebook Q&As

On February 14, the European Banking Authority (EBA) updated its questions and answers (Q&As) on the single rulebook with the publication of over 70 answers on the issue of supervisory reporting including common reporting...more

Second Circuit Confirms LMRDA Only Protects “Members In Substance”

Brady v. International Brotherhood of Teamsters, No. 13-cv-2038 (2d Cir. Feb. 3, 2014): The Second Circuit Court of Appeals affirmed the lower court’s dismissal of a Labor-Management Reporting and Disclosure Act (LMRDA) claim...more

Workplace Gender Equality – Are You Aware of Your Reporting Obligations for the 2013–2014 Reporting Period?

As we mentioned in our previous Legal Insight, the Workplace Gender Equality Act 2012 (Cth) (WGE Act) has now replaced the Equal Opportunity for Women in the Workplace Act 1999 (Cth) and established the Workplace Gender...more

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