Fiscal Year

News & Analysis as of

Additional SEC Guidance on Pay Ratio Disclosure

As issuers prepare for the pay ratio disclosures that will be required with respect to fiscal years beginning on or after January 1, 2017, the Division of Corporation Finance issued new Compliance & Disclosure Interpretations...more

"Corporate Finance Alert: 2017 SEC Filing Deadlines for Companies With December 31, 2016 Fiscal Year-End"

As the end of the year approaches, reporting companies should be aware of the various SEC filing deadlines for 2017. Companies also should be mindful of the 2017 financial statement “staleness” dates (when financial...more

Significant Hospital Related Mid-Year Updated OIG Review Activities

This is the second of three alerts discussing the mid-year update to the Fiscal Year 2016 Work Plan issued by the Office of Inspector General (OIG). In the first alert we discussed the top management performance challenges...more

OIG Mid-Year Updated Provides Insight To Its Concerns

The Office of Inspector General (OIG) recently released its mid-year update of its Fiscal Year Work Plan for 2016. The Work Plan summarizes new and ongoing reviews and activities that the OIG plans to pursue. Not...more

Washington, D.C. Update – April 2016

FY17 Appropriations - The House and Senate Appropriations Committees continue to move forward on individual FY17 spending measures based on discretionary spending levels enshrined in last fall's bipartisan budget deal....more

H-1B Cap Hit for Fiscal Year 2017

On April 7, 2016, U.S. Citizenship and Immigration Services (USCIS) announced that it had received more than enough H-1B petitions to meet the numerical limit for fiscal year 2017 cap-subject H-1B visas, which includes both...more

News from Second and State

With only the Senate in Harrisburg for session, this was a rather quiet week at the Capitol. Although we expected the Senate to pass the Fiscal Code bill, H.B. 1327 (Peifer-Pike) and send it to the Governor, the Bill remains...more

Minnesota's Long Term Budget Outlook Remains Strong

Minnesota's fiscal year 2016-17 revenues are now forecast to be $42.718 billion, a $90 million (0.2 percent) increase over end of session estimates. This brings the forecast balance to $1.871 billion, up from $865 million at...more

USCIS Temporarily Suspends Adjudication of I-485s

USCIS announced on September 24, 2015 that it will: “suspend final adjudication of employment-based Form I-485 applications… because the Department of State reports that the statutory cap has been reached for the...more

Desktop Staleness Calendar for 2015 Offerings

Desktop Staleness Calendar For 2015 Offerings For Issuers With A Fiscal Year Ended December 31, 2014. Please see full calendar below for more information....more

A Compilation of Enforcement and Non-Enforcement Actions - July 01, 2013

Re: Possible SRO for Investment Advisers and Fiduciary Standard for Broker-Dealers — What Others Are Saying - In the ongoing debate over whether a supervisory regulatory agency, other than the SEC, should be delegated...more

How Many Ways Can The SEC Describe A “Year”?

It’s not easy to write regulations and lawyers can be a hypercritical group. Nonetheless, the Securities and Exchange Commission’s rules can be maddingly inconsistent. As one small example, I offer Item 405 of Regulation S-K...more

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