Filing Requirements

News & Analysis as of

STATE OF THE STATES – An Update On Intrastate Crowdfunding (October, 2016)

While I have kept both my statutory summary pages and comparative summaries relatively up to date, it has been quite a while since I have done an editorial update on Intrastate Crowdfunding. With the increased number of...more

China Simplifies Its Legal Administration of Foreign Direct Investments

In order to implement the State Counsel’s decision issued on September 3, 2016 (State Counsel’s Decision), which simplifies the original substantive review and approval process (Approval System) to a new simple filing system...more

China's New Foreign Investment Regime

Effective 1 October 2016, China replaced its approval regime for foreign investments with a filing regime, except where such investments fall within the Negative List. Approval vs. Filing - Since China first...more

Capital Markets & Public Companies Quarterly: Potential Shift in SEC’s Proxy Access No-Action Policy and Other New Guidance from...

The third quarter of 2016 saw the US Securities and Exchange Commission (SEC) carry forward its momentum from an active second quarter. Recent developments include new SEC Compliance & Disclosure Interpretations (C&DI) and...more

SB 1266’s New Filing Requirements Apply Only to JPAs Providing Municipal Services

Failure to file will preclude JPAs from issuing bonds or incurring indebtedness - Gov. Jerry Brown recently signed into law Senate Bill 1266, which will require joint powers agencies and joint powers authorities that...more

Antitrust Updates for Private Equity Firms

In an era of robust merger enforcement by the U.S. antitrust agencies, opportunities abound for private equity firms to acquire divested businesses for value. These acquisitions of divested businesses are increasingly subject...more

Cashed Cannabis: Required Reports for Amounts Exceeding $10,000

Is your cannabis business ready for an IRS exam? IRS examinations are increasingly focused on IRS Form 8300 reporting requirements. These requirements are the result of USA PATRIOT Act provisions requiring all trades or...more

"SEC Disclosure Brexit Trends"

Three months after the United Kingdom voted to exit the European Union, the timing and scope of Brexit remain unclear. Until such details are determined with specificity, there is and will continue to be increased economic...more

SEC Amendments to Form ADV and Advisers Act Rules Change Investment Adviser Reporting Requirements

Proposals made by the Securities and Exchange Commission (SEC) in 2015 to amend Form ADV and certain rules under the Investment Advisers Act of 1940 (Advisers Act) (SEC Proposes Significant Reporting Requirement Amendments to...more

Significant Changes to PRC Foreign Investment Laws

On September 3, 2016, the Standing Committee of the National People’s Congress (“NPC”) adopted the Decision of the Standing Committee of the NPC on Revising Four Laws, Including the Law of the People’s Republic of China on...more

GPs Operating in Japan: Follow-Up Information Disclosures for Article 63 Filers Is Required

GPs that operate limited partnerships based on the exemption under Article 63 of the FIEA and have recently completed a renewal filing around the end of the grace period (August 31, 2016) are required to prepare Form 20-2...more

SEC Sends Another Message on Section 16 Filings

In connection with a partial settlement of alleged fraudulent activities, the SEC charged three directors of a company associated with the fraud that did not participate in the fraud with failing to make Section 16 filings....more

Notice Requirements for Social Welfare Organizations

Section 501(c)(4) of the Internal Revenue Code (“IRC”) exempts from the federal income tax certain nonprofit corporations that are operated exclusively for the promotion of social welfare (commonly referred to as “Social...more

SEC's New Rule Requires Additional Disclosures on Form ADV

On August 25, 2016, the SEC adopted Release No. IA-4509 (the “New Rule” or the “amendments”) that amends Form ADV to increase the amount of information that registered investment advisors (“Advisors”) must disclose to the...more

SEC Proposes New Rules Requiring Hyperlinks to Exhibits Filed with Registration Statements and SEC Reports

As part of the Securities and Exchange Commission’s Disclosure Effectiveness Initiative – the SEC's comprehensive project to reevaluate disclosure requirements – the SEC recently proposed new rules that would require...more

House Passes Accelerating Access to Capital Act

H.R. 2357, the Accelerating Access to Capital Act, was passed by the House on Thursday, September 8, 2016 by a vote of 236-178. The bill contains three important pieces of legislation designed to facilitate the access to...more

SEC proposes hyperlinks for filing exhibits

The SEC has proposed rule amendments that would require companies that file registration statements and periodic and current reports to include hyperlinks to each exhibit listed in the exhibit index of their filings (in a...more

Arizona Offers Rare But Limited Opportunity to Avoid Penalties and Interest, and Optional Payment Plan – Application Deadline:...

On the heels of a very successful program that ended less than a year ago, the Arizona legislature has required the Arizona Department of Revenue (ADOR) to establish and administer a second “tax recovery program” that can...more

When Do 2016 Financial Statements Go Stale for 2017 Offerings?

FreshBread, Corp. is a newly public company that will need to file periodic reports beginning in 2017. FreshBread is also planning to do a registered offering in 2017 and is confused as to when its 2016 financial statements...more

Tropical Storm Hermine | A Quick Reference Compliance Guide to Adjusting Storm Related Claims in Florida

..Once a wind storm is named as a hurricane by the National Weather Service, and a warning or watch for any part of Florida is issued, all wind losses in the state from that time until 72 hours after the last warning or watch...more

[Webinar] Hot Topics in Welfare Benefits - September 20th, 12:00pm CST

Ever since the passage of health care reform, the applicable government agencies (IRS, DOL, EEOC and HHS) have been actively working to provide new and updated regulations and other guidance governing various aspects of...more

Hyperlinking to Exhibits

Earlier this week, as part of the continuing Disclosure Effectiveness initiative, the SEC released a proposed rule for comment that would require registrants that file registration statements and periodic and current reports...more

IRS Finalizes Regulations Simplifying 83(b) Filing Requirements

On July 23rd of last year, I blogged on a set of proposed regulations eliminating the requirement that a taxpayer attach a copy of his or her Section 83(b) election to their individual tax return. This July, the IRS made the...more

House Debate Scheduled for Bills Relating to Capital Access for Small Business

Next week, the House is scheduled to debate two bills designed to reduce regulatory burden on small businesses in order to facilitate access to capital. H.R. 5424, the Investment Advisers Modernization Act, was approved by...more

SEC Proposes Amendments to Require Hyperlinks to Exhibits in Filings

The SEC has proposed rule and form amendments that would require registrants to include a hyperlink to exhibits in their filings. The proposed amendments would require registrants that file registration statements and...more

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