The Securities and Exchange Commission (SEC) adopted rules expanding climate-related disclosure requirements in annual reports and registration statements for U.S. public companies and foreign private issuers. The final...more
3/29/2024
/ Climate Change ,
Disclosure Requirements ,
Environmental Social & Governance (ESG) ,
Final Rules ,
Financial Institutions ,
Financial Services Industry ,
Greenhouse Gas Emissions ,
Regulation S-K ,
Regulation S-X ,
Regulatory Requirements ,
Risk Management ,
Securities and Exchange Commission (SEC) ,
Securities Regulation
On December 14, 2023, the Securities and Exchange Commission (SEC) released a staff report on the definition of accredited investor, examining the current status of the accredited investor pool and discussing several...more
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On October 10, 2023, the Securities and Exchange Commission (SEC) adopted amendments to the rules governing beneficial ownership reporting under Sections 13(d) and 13(g) of the Securities Exchange Act of 1934...more
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On May 3, 2022, the Securities and Exchange Commission (SEC) adopted final rules to modernize disclosure requirements relating to the repurchase by issuers of equity securities that are registered under the...more
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The Securities and Exchange Commission on December 14, 2022, adopted final rules to amend Rule 10b5-1 under the Securities Exchange Act of 1934, as amended (Exchange Act). The amendments apply a cooling-off...more
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The Securities and Exchange Commission (SEC) has adopted amendments to rules requiring most reporting companies to publish pay-versus-performance information in certain proxy statements and information...more
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Section 21F of the Securities Exchange Act of 1934 (the Exchange Act) governs the Securities and Exchange Commission (the SEC or the Commission) whistleblower program, which pays awards to eligible whistleblowers...more
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The Securities and Exchange Commission (SEC) last month proposed revisions to Rule 14a-8 under the Securities Exchange Act of 1934, as amended (Exchange Act), which require companies subject to the federal proxy...more
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The Securities and Exchange Commission (SEC) has proposed new rules to address the way special purpose acquisition companies (SPACs) are regulated. The new rules would enhance the disclosure requirements of a...more
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The Securities and Exchange Commission (SEC) is proposing to amend certain rules that govern beneficial ownership reporting. The proposed amendments include comprehensive changes to Regulation 13D-G and...more
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For the past 20 years, publicly-traded companies have employed 10b5-1 trading plans that allow company insiders to trade the company’s stock even while in possession of material nonpublic information. The...more
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The Securities and Exchange Commission (SEC) recently issued a proposal that would require more detailed and frequent disclosure of issuer share repurchases, often referred to as stock buybacks....more
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The Securities and Exchange Commission (SEC) recently adopted new Rule 14a-19 and amended existing federal proxy rules to require public companies to use universal proxy cards in all non-exempt solicitations...more
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The Division of Corporation Finance of the U.S. Securities and Exchange Commission (SEC) issued a new SEC Staff Legal Bulletin outlining its views on excluding shareholder proposals under Rule 14a-8(i)(5), the...more
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Public companies should enhance their disclosure on the impact of climate change in line with the SEC’s open comment letter issued on September 29, 2021....more
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The Securities and Exchange Commission (SEC) approved the Nasdaq Stock Market’s proposed listing rules regarding board diversity, which will require companies to have at least two diverse directors or explain why...more
John Coates, the Acting Director of the Division of Corporation Finance of the Securities and Exchange Commission (SEC), issued a public statement entitled “ESG Disclosure – Keeping Pace with Developments Affecting Investors,...more
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Recent Securities and Exchange Commission rule amendments for exempt offerings are intended to harmonize registration exemptions to eliminate complexity and facilitate access to capital and investment—while...more
The Securities and Exchange Commission announced that it adopted amendments to modernize Rule 14a-8—the shareholder proposal rule, which governs the process for a shareholder to have its proposal included in a public...more
By a 3-2 vote, the U.S. Securities and Exchange Commission (SEC) has adopted amendments designed to modernize the disclosure requirements involving description of business (Item 101), legal proceedings (Item 103), and risk...more
9/4/2020
/ Amended Rules ,
Business Strategies ,
Capital Markets ,
Climate Change ,
Disclosure Requirements ,
Environmental Social & Governance (ESG) ,
Final Rules ,
Financial Statements ,
JOBS Act ,
Materiality ,
Modernization ,
Registration Statement ,
Regulation S-K ,
Risk Factors ,
Securities and Exchange Commission (SEC) ,
Smaller Reporting Companies
The Securities and Exchange Commission voted 3-2 last week to adopt amendments to the “accredited investor” definition, one of the tests the SEC uses to determine eligibility to invest in unregistered private offerings of...more
9/1/2020
/ 501(c)(3) ,
Accredited Investors ,
Financial Industry Regulatory Authority (FINRA) ,
Financial Regulatory Reform ,
Investment Adviser ,
Qualified Institutional Buyers ,
Regulation D ,
Rule 144A ,
Securities Act of 1933 ,
Securities and Exchange Commission (SEC) ,
Securities Regulation
On May 21, 2020, the Securities and Exchange Commission (the SEC) announced the adoption of amendments to certain rules and forms relating to financial disclosures about acquisitions and dispositions of businesses “to improve...more
On May 4, 2020, the staff of the Division of Corporation Finance (the Staff) of the United States Securities and Exchange Commission (Commission) released guidance in the form of four frequently asked questions (FAQs) related...more
In an effort to keep up with the monitoring of, and response to, the effects and evolving dynamics of the COVID-19 pandemic, on April 24, 2020, the Securities and Exchange Commission (SEC) announced the formation of an...more
Since the launch of the Paycheck Protection Program (PPP), evolving guidance has been frequently released on the website of the U.S. Treasury Department (Treasury) related to this loan program administered by the Small...more
5/1/2020
/ CARES Act ,
Coronavirus/COVID-19 ,
Federal Loans ,
Financial Stimulus ,
Loan Repayment Issues ,
Paycheck Protection Program (PPP) ,
Relief Measures ,
SBA ,
SBA Lending Programs ,
Small Business ,
U.S. Treasury