Disclosure Requirements

News & Analysis as of

A New “Wrinkle” in Native Advertising: NAD Embraces FTC’s “Deceptive Door Opener” Theory

Last week, the National Advertising Division (“NAD”) issued a decision in the realm of online native advertising. In the action against Joyus, Inc., the NAD was concerned that the company’s advertising for certain products...more

Health and Human Services, Labor and Treasury Departments Release New Summary of Benefits and Coverage Templates and Accompanying...

The Departments of Health and Human Services (“HHS”), Labor (“DOL”), and Treasury (the “Departments”) have jointly released final changes to the Summary of Benefits and Coverage (“SBC”) template, the Uniform Glossary, and...more

Dodd-Frank Implementation Update: Key Differences Between the CFTC and SEC Final Business Conduct Standards and Related...

The Securities and Exchange Commission (SEC) recently adopted final business conduct rules for security-based swap dealers (SBSDs) and major security-based swap participants (MSBSPs) under Section 15F(h) of the Securities...more

The UK Modern Slavery Act 2015 and Supply Chain Transparency: The Impact on Private Investment Funds

The Modern Slavery Act 2015 is new legislation introduced in the UK with the intention of combatting slavery and human trafficking. Continuing the trend for legislation to have extra-territorial reach, as illustrated by the...more

FINRA Proposes Amendments to its New Debt Research Rule

On May 24, 2016, FINRA proposed amendments to its new debt research rule (Rule 2422). The amendments are intended to clarify Rule 2422 in four respects: (1) the consent requirement for institutional debt research reports...more

Third Time’s a Charm: NASDAQ Amends Proposed Rule Requiring Disclosure of “Golden Leash” Arrangements

As we previously reported here, on January 28, 2016, the NASDAQ Stock Market LLC proposed a change to its Listing Rules that, if implemented, would have required NASDAQ-listed companies to publicly disclose so-called “golden...more

New information disclosure requirements for insurance companies

The China Insurance Regulatory Commission (CIRC) recently issued the Circular on Issuing the Information Disclosure Standards for Insurance Companies on the Use of Funds No.4: Large Investments in Unlisted Shares and Large...more

Recent FTC Settlements Spotlight Hidden Ways to Hook Unwary Consumer

Brands of all kinds are increasingly using “influencers” or “brand ambassadors” to promote their brand’s products in blog posts and on social media platforms. But no matter whether they are style influencers with a fierce...more

SIFMA Releases Draft Municipal Advisor Rule G-42 Compliance Documents

Starting June 23, municipal advisors will be subject to revised Rule 42 and its heightened engagement letter and disclosure obligations. SIFMA has released exposure drafts of compliance documents to help MAs meet those...more

Recent Developments in Korean Franchise Law

Strict Enforcement of Annual Update Registration Deadlines - Since 2008 Korean franchise law has imposed registration and disclosure obligations on franchisors. In recent years this has seen a steady increase in the...more

Blog: SEC Posts Regulatory Flexibility Agenda For 2017

As noted in Broc’s blog on thecorporatecounsel.net, the SEC has posted its Regulatory Flexibility Agenda for 2017. And, as Broc observes, these agendas are, to borrow his characterization, purely “aspirational,” and do not...more

What You Need to Know About Mergers and Acquisitions Involving Government Contractors and Their Suppliers

Volume V—The Land Mines Strewn Throughout the Data Room - M&A transactions, like most transactions in life, involve a cost/benefit analysis. Some cost/benefit analyses are relatively easy to perform. For example, if I...more

FCC Bureaus Release Guidance on Transparency Rule Implementation

On May 19, the FCC’s Chief Technologist, Office of General Counsel, and Enforcement Bureau (“Bureaus”) released new guidance addressing implementation of the enhanced transparency disclosure requirements required by the 2015...more

SEC Continues to Turn the Screw on Non-GAAP Financial Disclosures With Updates to Compliance & Disclosure Interpretations

Continuing the SEC’s recent focus on companies’ use of non-GAAP financial measures, the staff of the SEC Division of Corporation Finance issued updated guidance on May 17, 2016 that addresses compliance issues under...more

Growing Trend of Companies Staying Private Longer

On May 17, 2016, Fortune Magazine published an article by Geoff Colvin, “Take This Market and Shove It,” examining the growing trend of companies staying private rather than opting for an IPO. The article notes that while...more

Obama Administration Publishes Spring Agency Rule List Highlighting Key Dates For Final Publication of Controversial Regulations

The Obama administration has released its Spring Agency Rule List. The list provides updates on the priorities of the Obama administration as it relates to pending rules and regulations. The agenda notes that the Obama...more

Joe Howell on the PCAOB, Audits and Compliance – Part IV

This week I have been exploring the Public Accounting Oversight Board (PCAOB) with Joe Howell, an Executive Vice President (EVP) with Workiva Inc. We have considered how some of the issues addressed by the PCAOB directly...more

Final Blacklisting and Contractor Paid Sick Leave Rules Slated for Late Summer Publication, According to Spring Regulatory Agenda

Although this election season may feel endless, there are only six more months until voters decide the next president and members of Congress. Within this window, federal agencies are scrambling to finalize rules before the...more

Hirschfeld Kraemer files amicus brief in suit challenging Department of Labor’s new “Persuader Rule”

The Department of Labor recently issued a final “persuader rule” under the Labor-Management Reporting and Disclosure Act (“LMRDA”). The new rule expands the reporting and disclosure requirements of firms involved in...more

New Public Country-by-Country Reporting of Financial Information Proposed by European Commission

Country-by-country reporting (“CBCR”) is one of the OECD BEPS deliverables (under Action 13). It is expected to be a significant tool used by tax authorities’ auditors in evaluating a multinational group’s transfer pricing...more

Crowdfunding: SEC Publishes CD&Is and Small Entity Issuer Compliance Guide

The crowdfunding regulations of the Securities and Exchange Commission (SEC) became effective on May 16, 2016, and the agency has issued Compliance and Disclosure Interpretations (C&DIs) providing interpretive guidance on...more

Tennessee Enacts Changes to Data Breach Statute

Businesses in the State of Tennessee should take note of several significant changes to Tennessee's data breach statute that take effect for data breaches occurring on or after July 1, 2016. Currently, Tennessee Code...more

Might You Be Stumbling Into Being Subject to the U.S. Department of Labor’s Conflict of Interest Regulatory World?

The U. S. Department of Labor’s Conflict of Interest regulatory package (the “COI Rules”) reaches far more than traditional trustees named in retirement plan documents. Many financial advisors, tax advisors, investment...more

Department of Education Cash Management Regulations To Become Effective

Final regulations promulgated last year by the United States Department of Education (the “Department”) become effective July 1, 2016. The Department stated that the purpose of the regulations is “to address recent changes in...more

SEC Seeking Comment on Potential Modernization of Public Company Disclosure

On April 13, 2016, the Securities and Exchange Commission issued a concept release concerning potential improvements to the business and financial disclosures required by Regulation S-K, the backbone and foundation of the...more

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