As we approach 2025, we want to remind registrants about several new rules that will impact disclosure for the 2024 Form 10-K and 2025 proxy season, note the 2025 deadlines for filings with the Securities and Exchange...more
12/10/2024
/ Artificial Intelligence ,
Cybersecurity ,
Disclosure Requirements ,
EDGAR ,
Equity Grants ,
Filing Deadlines ,
Form 10-K ,
Form 10-Q ,
Insider Trading ,
Misleading Statements ,
MNPI ,
Proxy Season ,
Proxy Statements ,
Regulation S-K ,
Securities and Exchange Commission (SEC) ,
Smaller Reporting Companies ,
Suspicious Activity Reports (SARs) ,
XBRL Filing Requirements
On October 10, 2023, the Securities and Exchange Commission (SEC) adopted amendments to the reporting requirements relating to beneficial ownership. As outlined below, the amendments (i) shorten the deadlines to file for...more
1/31/2024
/ Activist ,
Amended Regulation ,
Beneficial Owner ,
Corporate Issuers ,
Filing Deadlines ,
Passive Investments ,
Qualified Institutional Buyers ,
Schedule 13D ,
Securities and Exchange Commission (SEC) ,
Securities Exchange Act of 1934 ,
Security-Based Swaps ,
Shareholders
On July 26, 2023, the U.S. Securities and Exchange Commission (SEC) adopted final rules regarding cybersecurity risk management, strategy, governance, and incident reporting by public companies. The final rules require...more
8/16/2023
/ Customer Proprietary Network Information (CPNI) ,
Cyber Incident Reporting ,
Cybersecurity ,
Disclosure Requirements ,
FCC ,
Final Rules ,
Foreign Private Issuers ,
Form 8-K ,
Regulation S-K ,
Reporting Requirements ,
Risk Assessment ,
Risk Management ,
Securities and Exchange Commission (SEC) ,
Securities Exchange Act
On May 3, 2023, the Securities and Exchange Commission (SEC) adopted amendments to the disclosure requirements relating to issuers’ repurchases of their equity securities.
As outlined below, the amendments require additional...more
7/24/2023
/ 10b5-1 Plans ,
Closed-End Funds ,
Disclosure Requirements ,
Foreign Private Issuers ,
Regulation S-K ,
Repurchases ,
Securities and Exchange Commission (SEC) ,
Securities Exchange Act ,
Securities Regulation ,
Shareholders ,
Stock Repurchases
On June 2, 2022 the Securities and Exchange Commission (SEC) adopted rule amendments that will require all Forms 144 to be filed electronically on EDGAR, rather than mailing a traditional paper filing or utilizing the option...more
On August 25, 2022, the Securities and Exchange Commission (SEC) adopted the pay-versus-performance disclosure requirements that had been in the works for years. The SEC originally proposed pay versus performance rules...more
9/8/2022
/ CD&A ,
CEOs ,
Disclosure Requirements ,
Dodd-Frank ,
Executive Compensation ,
GAAP ,
Pay Ratio ,
Pay-for-Performance ,
Principal Executive Office (PEO) ,
Publicly-Traded Companies ,
Securities and Exchange Commission (SEC) ,
Total Shareholder Return (TSR) ,
XBRL Filing Requirements
Overview-
Earnout provisions give sellers of a company rights to additional consideration if the acquired business achieves certain financial goals or specified milestones post-closing. Earnouts are often used to bridge...more