News & Analysis as of

Disclosure Requirements

Planning for the Approaching CEO Pay Ratio Disclosure Requirement

by Goodwin on

It appears likely that the CEO pay ratio disclosure rule adopted by the Securities and Exchange Commission in 2015 will require companies that are subject to the rule to begin including CEO pay ratio disclosure for 2017...more

New disclosure requirements applying to EU fund distribution in 2018

by Ropes & Gray LLP on

Asset managers located inside and outside the European Union (“EU”) must comply with the new “point of sale” disclosure requirements that will apply when they distribute financial products, and investment services, to EU...more

Looking Ahead to the 2018 Proxy Season: Preparing for CEO Pay Ratio Rules Disclosure Requirements

by Proskauer - Tax Talks on

As part of the Dodd-Frank Wall Street Reform and Consumer Protection Act enacted in July 2010, Congress directed the Securities and Exchange Commission (SEC) to adopt pay ratio disclosure requiring public companies to...more

A Guide To The Executive Branch Official Nomination Process

by WilmerHale on

Although the Trump administration has completed the vetting and confirmation of a cabinet and White House staff, thousands of senior positions remain unfilled throughout the executive branch. More than ever, people selected...more

Securitisations: the Bank of Italy establishes new disclosure and statistical obligations for vehicle companies

On 30 June 2017, the Decision of the Bank of Italy of 7 June 2017, entitled “Provisionson disclosure and statistical obligations for vehicle companies involved in securitization transactions” (the “Decision”) was published in...more

#CAUTION: FTC Ramps Up Enforcement of and Education on Social Media Influencer Disclosure Requirements

In 2017, being a “social media influencer” can mean big bucks. Companies are increasingly eager to pay individuals with large social media followings substantial sums to promote products in the hopes of reaching millions of...more

FTC Makes New Strides in Social Media Influencer Space with Settlement, Warnings, and Guidance

by Reed Smith on

This month, online gaming social media influencers Trevor Martin and Thomas Cassell settled the Federal Trade Commission’s first charges against individual failure to disclose material information in social media...more

Tips on Using the Remainder of 2017 to Prepare for the 2018 Proxy Season

With the 2017 proxy season over for most companies, attention now turns to preparing for 2018. There are a number of compliance "musts" to focus on, as well as items that can be addressed in 2017 to make the 2018 proxy season...more

FTC Takes Hard Line on Social Media Endorsements: Disclose, Disclose, Disclose... (It Matters Given Growing Reliance on Social...

The Federal Trade Commission (FTC) has unequivocally signaled this month that compliant endorsements on social media remain a high priority for this US consumer protection agency because endorsements carry weight and affect...more

IG Evaluates SEC’s Disclosure Review and Comment Process

The Office of the Inspector General has issued an evaluation of the Division of Corporation Finance’s disclosure review and comment process. The report begins with a description of the Division’s comment process. Perhaps the...more

Effect of the New Revenue Recognition Standard on M&A

FASB’s new revenue recognition standard is expected to have wide ranging effects on M&A transactions. The new revenue recognition standard under GAAP (Accounting Standards Update 2014-09; Topic 606) will be applicable to...more

CEO Pay Ratio Rule Will Not Be Delayed

by Dorsey & Whitney LLP on

At last Friday’s ABA annual meeting, Bill Hinman (with the standard disclaimer that he is speaking for himself and not on behalf of the SEC) confirmed that the SEC will not be delaying implementation of the CEO pay ratio...more

Summary of key EU and U.S. regulatory developments relating to securitization transactions

by Hogan Lovells on

Numerous regulatory developments were enacted or proposed in the United States and the European Union in response to the financial crisis. Although some of the proposed changes are still in the process of being adopted or...more

SEC Publishes New Guidance on Investment Adviser Advertising

by Liskow & Lewis on

The SEC published new guidance on RIA advertising yesterday in a National Exam Program Risk Alert dated September 14, 2017. The Risk Alert is entitled “The Most Frequent Advertising Rule Compliance Issues Identified in OCIE...more

SEC Advisory Committee Meeting on Small and Emerging Companies

On September 13, 2017, the SEC Advisory Committee on Small and Emerging Companies held an open meeting to discuss the Sarbanes-Oxley (“SOX”) auditor attestation requirement, the final report that will be issued prior to the...more

Developments in Association Law, 2016 – 2017

There have been important legal developments at the federal and state levels for nonprofit organizations. - Takeaways - Nonprofits continue to experience Federal government and private litigant antitrust enforcement....more

Blog: SEC Committee On Small And Emerging Companies Completes Final Report And Recommendations

by Cooley LLP on

At the final meeting yesterday of the SEC Committee on Small and Emerging Companies (apparently soon to morph into the Small Business Capital Formation Advisory Committee), the Committee finalized the discussion draft of its...more

Disclose or Else: FTC Steps Up Prosecution of Social Media Influencers

Last week, the FTC brought its first action against a social media influencer for failing to make appropriate disclosures on sponsored posts. While it had previously prosecuted companies who pay influencers for posts such as...more

Influencing the Influencers: FTC Updates Its Endorsement Guide FAQs

On Sept. 7, 2017, the Federal Trade Commission (FTC) updated its answers to a series of frequently asked questions, in its “Endorsement Guides: What People Are Asking” (the “Updated FAQs”), about its “Guides Concerning the...more

SEC Amendments to Form ADV and Recordkeeping Rules Go into Effect on October 1

by Morgan Lewis on

The amended Form ADV, which goes into effect October 1, 2017, will require investment advisers to expand the information they report on Form ADV about separately managed accounts and other important aspects of their advisory...more

MSRB Warns Municipalities, Underwriters and Municipal Advisors about Selective Disclosure

Regulation FD prohibits public companies from disclosing material nonpublic information to designated classes of persons such as securities professionals and holders of the issuer’s securities without, in most cases,...more

There’s No Dressing This Up – Item 303(a)(1) Of Regulation S-K Is Unreasonable

by Allen Matkins on

In less than a month, the United States Supreme Court will hear oral argument in Leidos, Inc. v. Indiana Public Retirement System (Docket No. 16-581). The question presented in Leidos is...more

Background Checks: Fair Credit Reporting Act Compliance

Employees – and unsuccessful applicants for employment – are increasingly asserting claims under the Fair Credit Reporting Act (FCRA) for violations arising out of background checks conducted by third party credit reporting...more

CEOs, Politics and the Law: Guidelines for a New Era in Corporate Social Speech

by Perkins Coie on

In recent weeks, America’s CEOs have spoken out on social issues like never before, placing the business community firmly within the national debate. Likewise, companies are feeling internal and external pressures to...more

Countdown to New Form ADV – Are You Ready?

by Dorsey & Whitney LLP on

October 1st is less than a month away. That’s the effective date for the new Form ADV (Uniform Application for Investment Adviser Registration and Report by Exempt Reporting Advisers). ...more

3,063 Results
|
View per page
Page: of 123
Cybersecurity

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

Your first step to building a free, personalized, morning email brief covering pertinent authors and topics on JD Supra:
Sign up using*

Already signed up? Log in here

*By using the service, you signify your acceptance of JD Supra's Privacy Policy.
*With LinkedIn, you don't need to create a separate login to manage your free JD Supra account, and we can make suggestions based on your needs and interests. We will not post anything on LinkedIn in your name. Or, sign up using your email address.