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SEC to Defer to Companies Excluding Most Rule 14a-8 Shareholder Proposals This Proxy Season

The Securities and Exchange Commission (the “SEC”) has announced that, for the 2025–2026 proxy season, it will not provide substantive responses to company no-action requests to exclude shareholder proposals under Rule 14a-8,...more

Retail Shareholder Voting Automation: The New ExxonMobil Approach

Retail investors statistically do not vote at the same rate as other investors, particularly institutional investors. Under a new approach pioneered by ExxonMobil, public companies would offer retail investors the option to...more

Potential Liability for Failure to Update Hypothetical Risk Factor Disclosure in Exchange Act Filings

Public companies should consider updating disclosures describing the risk of hypothetical events where the stated event has actually occurred, as continuing to describe the risk as hypothetical could be viewed as a material...more

EDGAR Next: Transition to the SEC's New Filing System Before the September Deadline

Earlier this year, the Securities and Exchange Commission (the “SEC”) introduced a new filing system, referred to as EDGAR Next, which establishes an authentication process for EDGAR filers seeking to make filings with the...more

Financial Crimes Enforcement Network Adopts Interim Final Rule Narrowing Reporting Requirements Under the Corporate Transparency...

On March 21, 2025, the Financial Crimes Enforcement Network (“FinCEN”), a bureau of the U.S. Treasury Department, issued an interim final rule to significantly narrow the reporting requirements under the Corporate...more

Corporate Transparency Act Reporting Obligations Back In Effect With Extension

Reporting obligations related to the Corporate Transparency Act (“the CTA”) are set to return. As we previously reported, on December 3, 2024, a federal judge in Texas (Texas Top Cop Shop, Inc. v. Bessent) issued a...more

Fifth Circuit Reinstates Nationwide Preliminary Injunction of Corporate Transparency Act, Pausing Reporting Obligations Pending...

The U.S. Court of Appeals for the Fifth Circuit has reinstated the nationwide preliminary injunction preventing the federal government from enforcing the Corporate Transparency Act (“the CTA”) and the related reporting...more

Corporate Transparency Act Reporting Deadline Back In Effect With Extensions

As we previously reported, on December 3, 2024, the U.S. District Court for the Eastern District of Texas issued an order granting a nationwide preliminary injunction preventing the federal government from enforcing the...more

The Corporate Transparency Act: January 1, 2025 Deadline Approaching Fast

The Corporate Transparency Act (the “CTA”) took effect in the United States on January 1, 2024, resulting in significant new beneficial ownership reporting requirements. These requirements have a sweeping effect, as many...more

Director Independence: Beware of Who Your Friends Are

The Securities and Exchange Commission (the “SEC”) recently settled charges against James R. Craigie, a former CEO, Chairman and board member of Church & Dwight Co. Inc. (the “Company”), for violating proxy disclosure rules...more

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