Allison Spinner

Wilson Sonsini Goodrich & Rosati

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SEC Staff Expands Accommodations for Nonpublic Review of Draft Registration Statements

On March 3, 2025, the Securities and Exchange Commission’s (SEC) Division of Corporation Finance (Division) announced an expansion of the nonpublic review process for draft registration statements. This expansion aims to...more

3/7/2025 / Capital Markets , Disclosure Requirements , Initial Public Offering (IPO) , Publicly-Traded Companies , Registration Requirement , Reporting Requirements , Rulemaking Process , Securities and Exchange Commission (SEC) , Securities Regulation , Special Purpose Acquisition Companies (SPACs)

Preparing for the 2025 Reporting Season: Proxy Season Reminders

With the 2025 proxy season upon us, this Alert highlights governance, disclosure, and engagement considerations for companies preparing for their 2025 annual meetings. Many of the governance and disclosure matters discussed...more

3/3/2025 / Board of Directors , Corporate Governance , Disclosure Requirements , Diversity , Enforcement Actions , Environmental Social & Governance (ESG) , Popular , Reporting Requirements , Securities and Exchange Commission (SEC) , Shareholders

Everything Old Is New Again for Shareholder Proposals: SEC Division of Corporation Finance Issues Staff Legal Bulletin No. 14M

On February 12, 2025, the U.S. Securities and Exchange Commission (the Commission) Division of Corporation Finance staff (the staff) issued Staff Legal Bulletin No. 14M (SLB 14M) to provide informal guidance on shareholder...more

2/17/2025 / Corporate Governance , Disclosure Requirements , Final Rules , Publicly-Traded Companies , Regulatory Requirements , Rule 14a-8 , Securities and Exchange Commission (SEC) , Securities Regulation , Shareholder Proposals , Shareholders

Reminders for Preparing the Annual Report on Form 10-K

Management’s Discussion and Analysis (MD&A). MD&A rules require companies to “describe any known trends or uncertainties that have had or that are reasonably likely to have a material favorable or unfavorable impact on net...more

12/15/2022 / Corporate Governance , Disclosure Requirements , Financial Statements , Form 10-K , Geopolitical Risks , MD&A Statements , Non-GAAP Financial Measures , Publicly-Traded Companies , Regulatory Oversight , Securities and Exchange Commission (SEC)

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