Consistent with a U.S. Treasury Department press release that we previously reported on, Treasury’s Financial Crimes Enforcement Network (FinCEN) has issued new rules under the Corporate Transparency Act (CTA) that only...more
We recently reported that the Treasury Department’s Financial Crimes Enforcement Network (FinCEN) announced that...more
We recently reported that the Corporate Transparency Act (CTA) was back in effect due to the stay of the nationwide preliminary injunction previously entered in the case of Smith v. U.S. Department of the Treasury....more
We previously reported that enforcement of the Corporate Transparency Act (CTA) was enjoined nationwide due to a preliminary injunction in the case of Smith v. U.S. Department of the Treasury....more
We previously reported that on December 26, 2024, a panel of the United States Court of Appeals for the Fifth Circuit restored the nationwide preliminary injunction against enforcement of the federal Corporate Transparency...more
REPORTING COMPANIES NEED NOT COMPLY WITH CTA DEADLINES WHILE INJUNCTION IS IN EFFECT -
We recently reported that on December 23, 2024 a motions panel of the United States Court of Appeals for the Fifth Circuit stayed the...more
FinCEN DELAYS DUE DATE FOR EXISTING COMPANIES’ FIRST BENEFICIAL OWNERSHIP REPORTS TO JANUARY 13, 2025 -
On December 23, 2024, the United States Court of Appeals for the Fifth Circuit stayed the nationwide preliminary...more
REPORTING COMPANIES RELIEVED FROM JANUARY 1, 2025 REPORTING DEADLINE FOR NOW -
The United States District Court for the Eastern District of Texas has issued a nationwide preliminary injunction against enforcement of the...more
As we have previously reported, the federal Corporate Transparency Act (CTA) requires most privately held companies organized in the U.S. and foreign companies that register to do business in a U.S. state to file an online...more
After much anticipation, the Securities and Exchange Commission (SEC) adopted last week its climate-related disclosure rules. The adoption of the rules included a press release available here and a fact sheet available here....more
EFFECTIVE JANUARY 1, 2024 - CORPORATE TRANSPARENCY ACT (CTA) WILL REQUIRE MOST CORPORATE AND OTHER BUSINESS ENTITIES TO FILE WITH FINCEN AND PROVIDE INFORMATION RELATED TO THEIR BENEFICIAL OWNERS...more
The Securities and Exchange Commission (the “SEC”) issued a final rule on July 26, 2023 that will require public companies to disclose material cybersecurity incidents on Form 8-K within four business days of discovery. In...more
8/9/2023
/ Cyber Incident Reporting ,
Cybersecurity ,
Disclosure Requirements ,
Final Rules ,
Form 10-K ,
Form 8-K ,
Popular ,
Publicly-Traded Companies ,
Regulation S-K ,
Reporting Requirements ,
Risk Management ,
Securities and Exchange Commission (SEC)
On March 29, 2020, we reported on the SEC’s COVID-19 relief from its manual signature requirements for SEC filings. In that blog entry, we observed that, entirely aside from the pandemic emergency, the requirement in Rule...more
The Current Rule on Manual Signatures -
SEC filings are almost universally made electronically on the SEC’s EDGAR system, with required signatures represented with “/s/” before the typed name of the signatory, i.e....more
KTS partners David Eaton and David Stockton participated recently in the “Advanced Securities Law” seminar sponsored by the State Bar of Georgia in Atlanta. Mr. Eaton chaired the program and Mr. Stockton presented on...more
Section 15(d) of the Securities Exchange Act of 1934 requires an issuer who files a registration statement under the Securities Act of 1933 to file Exchange Act reports with the SEC for at least the year in which the...more
The SEC announced earlier this summer (and supplemented that announcement late last week with additional information) that it has expanded the availability of its popular procedure for confidential non-public review of, and...more