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COVID-19: SEC Extends Conditional Exemptions from Reporting and Proxy Delivery Requirements

The U.S. Securities and Exchange Commission (SEC) issued an order (Order) on March 25, 2020, extending the filing periods for public companies and persons required to make any filings with respect to a public company that are...more

COVID-19: SEC Division of Corporation Finance Issues Disclosure Guidance (Topic 9)

The U.S. Securities and Exchange Commission's (SEC) Division of Corporation Finance (the Division) on March 25, 2020, released CF Disclosure Guidance: Topic No. 9 (the Guidance), which provides the Division's current view...more

SEC Concept Release Requests Market Comment to Update Regulation S-K

HIGHLIGHTS: - The U.S. Securities and Exchange Commission (SEC) issued a 341 page concept release in April requesting market participants to comment on its proposals to update and modernize Regulation S-K. - The...more

SEC Proposes Rules for Pay Ratio Disclosure

At an open meeting on September 18, 2013, the Securities and Exchange Commission (SEC) approved for public comment proposed "pay ratio" disclosure rules to implement Section 953(b) of the Dodd-Frank Wall Street Reform and...more

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