Reporting Requirements

News & Analysis as of

EU Country-by-Country Tax Reporting Proposal Draws Attention

With the European Commission’s recent finding in the Apple Inc. state aid case, there has been greater attention on the need for more public transparency on taxes. European Union (EU) Competition Commissioner Margrethe...more

Agencies Publish Strict New Labor Reporting Guidelines for Government Contractors

On August 25, 2016, the United States Department of Labor (“DOL”) and Federal Acquisition Regulatory (“FAR”) Councils published “Guidance for Executive Order 13673, ‘Fair Pay and Safe Workplaces’” (“final rule”). See 81 Fed....more

Is your cybersecurity upgrade FDA reportable?

In today’s marketplace, technology evolves at a rapid rate, and must adapt to changing circumstances, such as threats to cybersecurity. For device companies, some types of modifications to devices post-market - potentially...more

North Carolina Mandated Reporter Law

This survey discusses only the mandated reporter statute in North Carolina. If your organization is governed by a state licensing agency, such as education or child care, then that agency likely has its own set of reporting...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

South Carolina Mandated Reporter Law

This survey discusses only the mandated reporter statute in South Carolina. If your organization is governed by a state licensing agency, such as education or child care, then that agency likely has its own set of reporting...more

Georgia Mandated Reporter Law

This survey discusses only the mandated reporter statute in Georgia. If your organization is governed by a state licensing agency, such as education or child care, then that agency likely has its own set of reporting...more

SEC Adopts Changes to Form ADV and Books and Records Rules

On August 25, the Securities and Exchange Commission (the SEC) adopted amendments to Form ADV Part 1 that will require SEC-registered investment advisers to provide a significant amount of new information. The SEC adopted...more

Corporate and Financial Weekly Digest - Volume XI, Issue 36

BROKER-DEALER - SEC Chair Gives Speech on Equity Market Structure - On September 14, Securities and Exchange Commission Chair Mary Jo White gave a speech titled “Equity Market Structure in 2016 and for the Future”...more

Should Tweener Corporations Include This Provision In Their Equity Compensation Plans?

I have previously commented on the phenomenon of what I call the “tweener” corporation. See Will The Rise Of Tweener Corporations Increase Focus On California’s Annual Report Statute? These are corporations that are not...more

California Ballot 2016: Pros and Cons of Props 62-67

This is part three of our ongoing series, California Ballot 2016, summarizing each of the 17 state-wide measures voters will encounter on the November ballot. Click these links: Props 51-56, or Props 57-61 to catch up on the...more

Spotlight on Lobbyist Employers: New California Reporting Requirements Begin October 2016

Continuing its efforts to increase transparency in the political process in California, the Fair Political Practices Commission (FPPC) adopted a new regulation in early 2016 that is aimed at shedding light on “shadow...more

Five on Friday – Five Recent Developments that We’ve Been Watching Closely

It’s Friday and time for another overview of developments in the field of business and human rights that we’ve been monitoring. This week’s post includes: an announcement by the International Criminal Court regarding the...more

Causes of Healthcare Data Breaches

Pursuant to the Health Insurance Portability and Accountability Act of 1996 (“HIPAA”), covered entities (e.g. healthcare providers and health plans) must notify the Department of Health and Human Services (“HHS”) of breaches...more

OSHA Weighs in on Retaliation and Drug Testing

QUESTION: We conduct drug testing whenever an employee is injured at work or in involved in an accident. I recently read that this may violate OSHA’s anti-retaliation rule. How can that be? I would think OSHA would want...more

Employers Could Face Scrutiny, Including From U.S. Immigration And Customs Enforcement, If They Cannot Produce Valid Social...

In 2016, employers subject to the Affordable Care Act’s (ACA) annual information reporting requirements under Code Sections 6055 and 6056 were required, for the first time, to distribute Form 1095-C reports to their full-time...more

Legislation Establishes New Reporting Requirements for State and Local Debt Obligations

Annual Reports Filed with the California Debt and Investment Advisory Commission Must Include Additional Information - State and local agencies that issue debt must now file new specified information in the annual...more

Deal Agent: A Structural Enhancement to Private Label RMBS

The U.S. Treasury Department (the “Treasury”) views a healthy private label residential mortgage-backed securities (“PLS”) market as “an important component of a reformed, safe, and sustainable housing finance system that...more

“Pick Your Pace” for MACRA Rollout (But Don’t Be Too Slow)

CMS Acting Administrator Andy Slavitt recently announced that CMS would provide new physician reporting options for the first year of the MACRA program starting January 1, 2017. In response to concerns about the MACRA...more

The Employment Law Authority - July/August 2016

On June 27, 2016, in National Federation of Independent Business et al. v. Perez, et al., the U.S. District Court for the Northern District of Texas (Lubbock Division) granted Plaintiffs’ Motion for a Preliminary ...more

CMS Posts PAMA Clinical Lab Fee Schedule Data Reporting Template and User Guide

In order to assist the clinical laboratory community in meeting new Medicare reporting requirements under the Protecting Access to Medicare Act of 2014 (PAMA), CMS has posted a Clinical Laboratory Fee Schedule Data Reporting...more

SEC Adopts Revisions to Form ADV Part 1A and Advisers Act

The Securities and Exchange Commission (“SEC”) adopted revisions to Part 1A of the Form ADV on August 25, 2016. All investment advisers registered with the SEC under the Investment Advisers Act of 1940, as amended (the...more

Bridging the Week - September 2016

NFA Proposes Requiring CTAs and CPOs to File Certain Financial Ratio Information: The National Futures Association submitted to the Commodity Futures Trading Commission for its approval a new requirement that would mandate...more

Fair Pay & Safe Workplaces Final Rule: Does the Bell Toll for Thee?

In our previous August 25, 2016 Legal Alert, we informed readers about the voluminous final rule and guidance regarding Fair Pay & Safe Workplaces and that we would be issuing a series of alerts. The heart of the final rule...more

Risk Adjustment Update: CMS and the states react to insurer exits

The close of 2016 will mark the end of the third full year that the Affordable Care Act (ACA) has been fully implemented. Data is available for the first two "reporting years," 2014 and 2015, for which health insurers and...more

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