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Threshold Requirements Regulation S-K

BCLP

NYSE Further Revises Definition of Related Party Transactions

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Reverses Position on $120,000 Threshold - On August 19, 2021, the New York Stock Exchange further revised its definition of a “related party transaction” to include the $120,000 quantitative threshold under Item 404 of...more

Katten Muchin Rosenman LLP

Corporate & Financial Weekly Digest, Featuring Articles on the Latest FINRA Guidance on CAB Rules and Fees; New HSR Filing...

SEC/CORPORATE - SEC Proposes Amendments to Financial Disclosure in Regulation S-K and Issues New Guidance - On January 30, the Securities and Exchange Commission voted to propose amendments to certain financial...more

McDermott Will & Emery

Capital Markets & Public Companies Quarterly: SEC Proposes Amendments to Accelerated and Large Accelerated Filer Definitions,...

McDermott Will & Emery on

During the previous quarter, the SEC proposed new rulemaking to reduce the number of smaller companies that become subject to enhanced reporting requirements through “accelerated filer” and “large accelerated filer” status....more

Akin Gump Strauss Hauer & Feld LLP

Review Smaller Reporting Company Status in Light of New “Smaller Reporting Company” Definition and Updated SEC Staff C&DIs

As public companies prepare to file their annual reports on Form 10-K for the year ended December 31, 2018, they should consider whether they qualify for smaller reporting company (“SRC”) status under the recently amended...more

Mayer Brown Free Writings + Perspectives

SRC Amendments Effective

In June 2018, the Securities and Exchange Commission adopted amendments to the definition of “smaller reporting company.” Under the amendments a company with a public float of less than $250 million qualifies as an SRC....more

Mayer Brown Free Writings + Perspectives

SEC Chair Offers Insights on Capital Formation Agenda

Securities and Exchange Commission Chair Clayton addressed attendees at the Nashville 36|86 Entrepreneurship Festival regarding the Commission’s capital formation agenda. ...more

Mintz

SEC Amends Definition of “Smaller Reporting Companies” (SRCs) to Increase the Number of Companies that Qualify for Scaled...

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The SEC has voted to amend the definition of the term “smaller reporting company” as used in its rules and regulations. Under the amended definition, which takes effect on September 10, 2018, SRCs are companies that...more

Akin Gump Strauss Hauer & Feld LLP

SEC Expands Definition of Smaller Reporting Company

On June 28, 2018, the U.S. Securities and Exchange Commission (SEC) voted to adopt amendments to the “smaller reporting company” (SRC) definition to expand the number of companies that qualify for certain existing scaled...more

Harris Beach PLLC

Easing the Burden: SEC Amendments Extend Smaller Reporting Company Status to More Businesses

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The Securities and Exchange Commission (SEC) recently approved amendments to the definition of “smaller reporting company” (SRC), which will allow more businesses to take advantage of scaled disclosure requirements in their...more

Kelley Drye & Warren LLP

SEC Increases Threshold for Qualifying as a Smaller Reporting Company

On June 28, 2018, the Securities and Exchange Commission (SEC) approved amending the definition of “smaller reporting company” (SRC) to increase the financial thresholds for qualification. This change will significantly...more

Latham & Watkins LLP

From Ducklings to Swans: More Companies Will Qualify as a “Smaller Reporting Company”

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SEC rule amendments expand the scope of scaled disclosure accommodations, which may offer disclosure relief to additional small cap and pre- and low-revenue issuers. Key Points: ..The SEC has provided disclosure relief...more

K&L Gates LLP

Bigger Is Smaller: SEC Amends Its Definition of “Smaller Reporting Company,” Making Related Disclosure Relief Available to More...

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On June 28, 2018, the Securities and Exchange Commission (the “SEC”) adopted amendments to the definition of “smaller reporting company” (“SRC”) as used in the SEC’s rules and regulations. The amendments, which will become...more

Cooley LLP

Alert: SEC Expands Eligibility for Smaller Reporting Company Status

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At the end of June, the SEC voted unanimously to amend the definition of "smaller reporting company," or SRC, allowing more companies to take advantage of the scaled disclosures permitted, on an item-by-item basis, for...more

Bass, Berry & Sims PLC

SEC Adopts Rules that Could Ease Disclosure Burden on Middle Market Public Companies

Bass, Berry & Sims PLC on

On June 28, the SEC adopted regulations that could reduce the reporting burden on middle market public companies. In summary, the SEC adopted amendments to the smaller reporting company (SRC) definition to increase the...more

Sullivan & Worcester

SEC Amends “Smaller Reporting Company” Definition - July 2018

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The Securities and Exchange Commission has approved amendments to its "smaller reporting company" (SRC) definition, which, effective on or around September 10, 2018, will expand the number of companies that qualify for...more

Ballard Spahr LLP

New SEC Thresholds in Definition of Smaller Reporting Company Effective September 10

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The Securities and Exchange Commission (SEC) on June 28, 2018, adopted amendments to the definition of "smaller reporting company" (SRC) in Rule 405 under the Securities Act of 1933 (Securities Act), Rule 12b-2 under the...more

Baker Donelson

SEC Amends Definition of "Smaller Reporting Company"

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The Securities and Exchange Commission (SEC) has adopted amendments to its rules and forms to amend the definition of "smaller reporting company." Companies that qualify as smaller reporting companies can take advantage of...more

Pillsbury Winthrop Shaw Pittman LLP

SEC Amends “Smaller Reporting Company” Definition

Commission action expands number of companies eligible to provide scaled disclosure. Amendments are meant to reduce compliance costs for registrants that elect to provide scaled disclosure. ...more

Williams Mullen

SEC Expands “Smaller Reporting Company” Eligibility and Working on SOX 404(b) Relief (Chart)

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On June 28, 2018, the Securities and Exchange Commission adopted amendments to the “smaller reporting company” (SRC) definition to expand the number of companies that qualify for certain existing scaled disclosure...more

Kramer Levin Naftalis & Frankel LLP

SEC Amends Definition of ‘Smaller Reporting Company’ Expanding the Number of Companies Eligible for Reduced Disclosure

On June 28, 2018, the Securities and Exchange Commission voted to amend the definition of “smaller reporting company” (SRC) to expand the number of companies eligible to take advantage of the reduced disclosure requirements...more

Mayer Brown Free Writings + Perspectives

Commission Unanimously Approves Amendments to SRC Definition

During this morning’s open meeting of the Securities and Exchange Commission, which is Commissioner Piwowar’s last open meeting, the Commissioners unanimously voted to adopt amendments to the definition of smaller reporting...more

Bass, Berry & Sims PLC

SEC Chairman Clayton Expects New Rules on Smaller Reporting Company Definition Soon

Bass, Berry & Sims PLC on

We thought you may find of interest prepared remarks by SEC Chairman Jay Clayton at the annual Government-Business Forum on Small Business Capital Formation held on November 30, 2017, where he stated, “In the coming months I...more

Mintz

SEC Proposes Amendments to Smaller Reporting Company Definition

Mintz on

The Securities and Exchange Commission (SEC) recently issued proposed amendments to increase the financial thresholds in the definition of a “smaller reporting company” that, if adopted, will increase the number of issuers...more

Alston & Bird

SEC Proposes Amendments to Update and Simplify Disclosure Requirements

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On July 13, 2016, the Securities and Exchange Commission (SEC) proposed amendments to its disclosure requirements to eliminate redundant, overlapping, outdated or superseded provisions that have resulted over time due to...more

Cozen O'Connor

SEC Proposes Changing Smaller Reporting Company Definition and Streamlining Disclosure Requirements

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The Securities and Exchange Commission (SEC) recently released two separate proposals, one that aims to expand “smaller reporting company” eligibility and another that is designed to streamline disclosure requirements....more

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