Electronic Filing

News & Analysis as of

Foreign Private Issuers May Begin Submitting Their Financial Statements in XBRL

On March 1, 2017, the Securities and Exchange Commission (SEC) provided notice that the International Financial Reporting Standards (IFRS) taxonomy has been published on the SEC’s website as provided for by the EDGAR Filer...more

"SEC Adopts Rules Requiring Hyperlinks to Exhibits"

On March 1, 2017, the U.S. Securities and Exchange Commission (SEC) adopted final rules requiring issuers to include hyperlinks to exhibits listed in the exhibit index. The rules apply to most registration statements and...more

EEOC Charlotte District Office Pilots Online Inquiry and Appointment System for The Public

New System Provides Online Interaction With the Federal Agency - CHARLOTTE, N.C. -- The Charlotte District Office of the U.S. Equal Employment Opportunity Commission (EEOC) is one of five offices that will pilot the EEOC...more

EEOC Launches New Five-City Trial For Online Employee Inquiries

The Equal Employment Opportunity Commission (EEOC) has just added a fourth option for employees to initiate charges against their employers – an online portal. On March 13, 2017, the agency announced the Online Inquiry and...more

"Annual Meeting Proxy Statement Reminders"

As companies finalize their proxy materials for annual shareholder meetings, they should consider the following U.S. Securities and Exchange Commission (SEC) filing and disclosure requirements. Ensure clarity on the proxy...more

Tax Update, Volume 2017, Issue 2

THE NEW REGULATIONS EXPAND THE FILING REQUIREMENTS FOR FORM 5472 TO INCLUDE DISREGARDED ENTITIES WITH FOREIGN OWNERS WHEN THERE ARE CERTAIN REPORTABLE TRANSACTIONS. If a non-U.S. person (individual or corporation)...more

Junior Associates Rejoice: SEC Adopts Rule and Form Amendments to Require Registrants to Hyperlink Exhibits Listed in Filings and...

One of the typical activities for junior associates in performing due diligence for M&A and securities transactions involving public companies is going through the “exhibit list” filed by the public company on its recent...more

EEOC Made Easy? Agency Launches New Online Portal to Ease Intake in Five Cities

On March 13, 2017, the U.S. Equal Employment Opportunity Commission (EEOC) announced that five of its offices have launched a new system to make the charge-filing process easier. The new Online Inquiry and Appointment System...more

Temple-Inland Decision Leads to Proposed Delaware Escheat Reform Legislation: Tax Update Volume 2017, Issue 2

The proposed reforms are a welcome change, specifically as they relate to lookback periods, electronic filing and limited compliance reviews. As a result of what some might view as a scathing decision by the U.S....more

A Link to the Past (and Present) - The SEC Adopts Rules Requiring Registrants to Include Hyperlinks to Exhibits in Registration...

On March 1, 2017, the U.S. Securities and Exchange Commission (SEC) adopted final rules that will require registrants that file registration statements or reports subject to the exhibit requirements under Item 601 of...more

Recent Regulatory Developments and the New US Presidential Administration's Actions Affecting Public Companies

There have been several recent developments and proposed initiatives related to deregulation impacting US public companies and foreign private issuers ("FPIs"). Below is a brief summary of regulatory changes that have been...more

USPTO Changes Pertaining to Trademark Declarations, Post-Registration Use Filings

In Depth - In efforts to enhance the US Patent and Trademark Office (USPTO) electronic filing system and to “assess and promote the accuracy and integrity of the trademark register,” the USPTO has ushered in changes that...more

Signs that OSHA Priorities are Shifting Under the Trump Administration?

There are new developments related to OSHA’s Electronic Recordkeeping Rule and the Volks Rule. As a reminder, the Electronic Recordkeeping Rule requires certain employers to electronically file their OSHA recordkeeping data...more

New I-9 Form in an Environment of Increased Audits and Increased Fines

USCIS has released a new version of the Form I-9, which all employers must use beginning January 22, 2017. Employers should read the new Form I-9 instructions in full and also review the content of the new I-9 version...more

It’s Time Again to Post the OSHA 300A Annual Summary of Illnesses and Injuries

Covered employers must post the Occupational Safety and Health Administration’s (OSHA) Form 300A between February 1 and April 30, 2017. Form 300A is a summary of the total number of job-related injuries and illnesses that...more

FINRA to Require Web-Based Arbitration Filings

Effective April 3, 2017, all FINRA arbitration participants (except pro se parties) must use FINRA’s web-based DR-Portal to file and serve documents in both customer and industry arbitrations. ...more

Federal Appellate Rule Changes

The amendments to the Federal Rules of Appellate Procedure, effective December 1, 2016, arise, for the most part, out of changes in technology. Some of the amendments refine prior Rules that, while taking into account...more

Corporate and Financial Weekly Digest - Volume XII, Issue 5

SEC/Corporate - SEC Releases Rule 504 Small Entity Compliance Guide for Issuers - The Securities and Exchange Commission recently released a Small Entity Compliance Guide for Issuers, which provides a brief summary...more

U.S. Trademark Office Implements Adjusted Fee Schedule for 42 Types of Trademark Filings

Effective January 14, 2017, the U.S. Patent and Trademark Office (PTO) adjusted a number of its trademark processing and service fees, including increasing fees for 42 different trademark filings. The trademark office, which...more

US Office of the Comptroller of the Currency Launches Web-Based System for Licensing

The OCC launched the agency’s new web-based Central Application Tracking System (CATS). The system will assist authorized national banks, federal savings associations and federal branches and agencies with drafting,...more

What Employers Need to Know About the New Form I-9

Employers and employees are now required to complete the revised Form I-9 – Employment Eligibility Verification – released by the U.S. Citizenship and Immigration Services (USCIS) on Nov. 14, 2016. Use of the revised Form I-9...more

New Year, New Form: Employers Must Use New I-9 Form Starting January 22, 2017

Starting on January 22, 2017, all employers are now required to use the new I-9 form (version date 11/14/2016) to verify the identity and employment authorization eligibility of employees. A link to the new form can be found...more

Reminder: U.S. Citizenship and Immigration Services’ New Digital Form I-9 Has Taken Effect

As of Jan. 22, 2017, employers are now required to switch over to the revised Form I-9 for all newly hired employees. This new “smart” Form I-9 can be downloaded at https://www.uscis.gov/i-9....more

As of January 22, Employers Must Use New I-9 Employment Eligibility Verification Form

Beginning January 22, employers must only use the new I-9 Form dated November 14, 2016, which replaces the form dated March 8, 2013. The new I-9 Form is located on the U.S. Citizenship and Immigration Service website at...more

Overview of the most significant recent amendments to procedural law

This overview summarises the recent amendments to the Russian Commercial Procedure Code ("Commercial Procedure Code"), the Russian Civil Procedure Code ("Civil Procedure Code") and the Russian Code of Administrative Court...more

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