Disclosure Requirements

News & Analysis as of

Insurance for Emerging Companies: Understanding the Insurance You Have

Our Insurance Recovery Group is often asked to help emerging companies understand their insurance program and assist with claims. This is the first in a series of posts that will address the insurance issues impacting growing...more

SEC Proposes Clawback Rules

On July 1, 2015, the Securities and Exchange Commission (“SEC”) proposed long-awaited rules under the Dodd-Frank Wall Street Reform and Consumer Protection Act (“Dodd-Frank”) requiring the national securities exchanges to...more

CalPERS And Pay Equity

The Securities and Exchange Commission has given notice of its intent to adopt final pay ratio disclosure rules at its meeting next week.  In applauding the SEC’s proposed rules, the California Public Employees’ Retirement...more

Groups Urge D.C. Circuit to Disclose DOJ Playbook

Following the widely criticized prosecution of the late Alaska Senator Ted Stevens, the Department of Justice (“DOJ”), understandably, took steps to learn from the mistakes made in that case by drafting and distributing a...more

Case Alert: No Implied Duty to Disclose Allegations of Misconduct in Absence of Express Contractual Obligation

What happened? In The Basildon Academies v Amadi, the Employment Appeal Tribunal (the "EAT") decided that an employee was not under an implied duty to disclose allegations of misconduct to his employer where there was no...more

Investment Management Legal + Regulatory Update - July 2015

The 2016 compliance dates for new rules included in the SEC’s money market fund reforms are fast approaching. Among other things, the reforms include changes to stress-testing requirements, disclosure requirements, net asset...more

Blog: SEC To Adopt Pay-Ratio Rules Without Broad Exclusions, Reports WSJ

The SEC may adopt final pay-ratio rules, mandated by Dodd-Frank, possibly as early as next week. More significantly, according to the WSJ, the final rules will be adopted “without broad exclusions sought by companies.”...more

SEC Sanctions Adviser For Not Fully Disclosing Fee Arrangements

The Commission has brought a series of cases focused on undisclosed conflicts of regulated entities. A number of those cases centered on undisclosed fee and compensation arrangements. In its most recent case the agency went...more

Trade Secrets, Security, and Cloud Computing: Best Practices Now

As businesses increasingly store and access confidential information in the cloud, questions arise as to how to safeguard a company’s private data once it becomes part of an external computing network. Standards for...more

Government Contracts Quarterly Update - July 2015

The Government Contracts Quarterly Update is published by BakerHostetler’s Government Contracts Practice team to inform our clients and friends of the latest developments in federal government contracting. Please see...more

GASB Changes Governmental Entity Accounting Disclosure Rules for Retiree Health Benefits

The General Accountability Standards Board (GASB) recently issued new standards that govern the disclosure of post-employment benefits in financial statements. Specifically, new GASB standards require state and municipal...more

A Plain English Guide to the SEC's Compensation Clawback Rules

As accounting restatements occur relatively infrequently, and the severity is often modest, the proposed “clawback” rules represent more of a "check the box" compliance activity than a real enforcement threat....more

SEC Solicits Input on Revising Disclosure Rules Regarding Audit Committees

In a Securities and Exchange Commission (SEC) concept release issued earlier this month, the SEC requested the public’s input on more than 70 questions surrounding the sufficiency of current disclosure requirements on audit...more

The Legal Risks Associated with Corporate Sustainability Reporting

Investors, consumers and other stakeholder groups are driving a growing demand for companies to disclose more information about their environmental, social and governance (ESG) and sustainability practices. Many companies are...more

Biosimilars, the BPCIA, and Amgen v. Sandoz: The Federal Circuit’s First Attempt To Make Sense of “A Riddle Wrapped in a Mystery...

On July 21, 2015, the Federal Circuit issued a key decision regarding the meaning of various provisions of the Biologics Price Competition and Innovation Act (BPCIA). See Amgen Inc. v. Sandoz Inc., Fed. Cir. Case No....more

U.S. Capital Markets Regulation and Practices: An Overview for Non-U.S. Companies

Capital markets in the United States provide an unparalleled source of investment capital, measured in trillions of dollars, for companies located outside the United States. For non-U.S. companies (which we refer to in this...more

Private Equity Newsletter - Summer 2015 Edition: SEC Charges Corporate Insiders for Failing to Update Beneficial Ownership...

Enforcement actions raise potential disclosure concerns for private equity sponsors exploring investments in public companies - Earlier this year, the U.S. Securities and Exchange Commission (“SEC”) announced charges...more

SEC Approves Long-Anticipated FINRA Research Rules

New FINRA Rule 2241 consolidates and expands upon legacy NASD and NYSE rules to address equity research analyst activities, equity research reports, and conflicts of interest relating to equity research analysts. New FINRA...more

FCC Proposes Record $100 Million Penalty for Alleged Violations of Open Internet Transparency Rule

If you work for a broadband service provider and haven’t recently reviewed your FCC-mandated network management “transparency” disclosures posted on your website, we suggest you make that the next thing you do after reading...more

Are Your Disclosures Sufficient Under the “Enhanced” Transparency Rule?

Although not yet in effect, broadband providers should begin to consider how best to implement the FCC’s “enhanced” transparency (disclosure) requirements. As explained in our recent advisory, the Order retains the FCC’s 2010...more

Franchise and Distribution News - July 2015

A VIEW FROM TWIN PEAKS - Quick. Define Twin Peaks. Other than the obviously now dated TV show, up until a couple of weeks ago, the only other definition of Twin Peaks was a restaurant chain that featured double entendre...more

Manatt Digital Media - July 2015

In this edition, we reflect upon the key digital media events of the first half of 2015 and present the major deals, developments and trends across video, music, gaming and virtual reality....more

Somebody’s Watching You: What Are the Rules?

In 1984, Kennedy William Gordy, better known as pop artist Rockwell, released his first and ultimately biggest hit: Somebody’s Watching Me. One can only imagine how Rockwell would have felt if the Internet was in full swing...more

Proposed Changes to Financial Accounting for Not-for-Profit Entities

The Financial Accounting Standards Board (“FASB”) has issued an exposure draft of a Proposed Accounting Standards Update, Presentation of Financial Statements of Not-for-Profit Entities, which would make significant changes...more

Connecticut General Assembly Enacts Reforms To Medicaid Audit Statute

For many years, Medicaid providers have vigorously protested the Connecticut Department of Social Services' (DSS's) audit process and methodology, which many believe to be unfair and unnecessarily punitive. As a result, in...more

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