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Key Disclosure Considerations for Your Upcoming Form 10-K and Proxy Statement

Public companies should be aware of new disclosure requirements for their upcoming Form 10-K filings for the fiscal year ended 31 December 2024 (2024 Form 10-K) and for their upcoming Proxy Statements to be filed in 2025...more

Seven Years in the Making: The SEC Finally Adopts Final Clawback Rules

Overview - On Wednesday, 26 October 2022, the U.S. Securities and Exchange Commission (the SEC), in a 3-2 vote, adopted final rules directing listing exchanges to require listed companies to establish, disclose, and enforce...more

Securities and Exchange Commission Significantly Expands Executive Compensation Disclosures

Overview - On 25 August 2022, the Securities and Exchange Commission adopted final rules (Final Rules) implementing the “pay versus performance” disclosure requirement set forth in the Dodd-Frank Wall Street Reform and...more

An Early Holiday for Gig Workers: SEC Proposes to Expand Ability of Companies to Grant Equity Compensation to Gig Economy Workers

Introduction - On 24 November  2020, the Securities and Exchange Commission (SEC) proposed rules that would meaningfully expand the ability of companies involved in the “gig economy” to grant equity compensation to their...more

Keeping Up With the Times: SEC Proposes to Modernize Ability of Companies to Grant Equity Compensation

Introduction - On 24 November 2020, the Securities and Exchange Commission (SEC) proposed rules that would significantly modernize and simplify the ability of companies to grant equity compensation to their workers under...more

COVID-19: Employment Issues in Health Care Mergers & Acquisitions in the Era of COVID-19

Mergers and acquisitions in the healthcare industry have been on the upswing in recent years, and even with the impact of the COVID-19 pandemic, and the layoffs, furloughs, and financial losses that have followed in its wake;...more

SEC Adopts Final Rules on Proxy Voting Advice

INTRODUCTION - On 22 July 2020, the Securities and Exchange Commission (the SEC) adopted amendments to the rules governing proxy solicitations (the Amendments) designed to regulate voting advice provided by firms such as...more

COVID-19: Stock Option Repricing Considerations During the Pandemic

INTRODUCTION - Companies — public and private — have suffered steep declines in value in the wake of the COVID-19 pandemic. The declines have caused many employee stock options to become “underwater”— in some cases,...more

Together but Separate: First Circuit Holds Private Equity Funds are Not Liable for Portfolio Company Pension Obligations

Private equity sponsors recently won a significant court victory that may result in increased appetite for transactions involving companies with unionized workforces. ...more

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