The Corporate Transparency Act (the “CTA”), a new federal law, went into effect on January 1, 2024. The CTA requires that certain entities file Beneficial Ownership Information Reports (“BOI Reports”) with the Financial...more
Public REITs should take steps to enhance their financial reporting processes to ensure that they will be able to provide daily quantitative share repurchase information and comply with additional new disclosure requirements...more
Join us to hear Vinson & Elkins attorneys in the REIT Capital Markets and Activism practices discuss recent developments in activism campaigns against REITs, how the new Universal Proxy could impact annual meetings and what...more
On August 25, 2022, the Securities and Exchange Commission (the “SEC”) announced that it adopted a final rule requiring companies to disclose information that is intended to reflect the relationship between compensation paid...more
9/14/2022
/ CD&A ,
Compensation ,
Disclosure Requirements ,
Emerging Growth Companies ,
Executive Compensation ,
Foreign Private Issuers ,
GAAP ,
Pay-for-Performance ,
Principal Executive Officer ,
Regulation S-K ,
Securities and Exchange Commission (SEC) ,
Securities Exchange Act ,
Shareholders ,
Smaller Reporting Companies ,
Total Shareholder Return (TSR)
Private companies go public for a variety of reasons, including:
•raising capital-
•providing liquidity for existing owners-
•establishing publicly traded currency for acquisitions...
...more
For a fleeting moment, companies had the ability to raise capital on the New York Stock Exchange (“NYSE”) in connection with a direct listing (“primary direct listing”). On August 26, 2020, the Securities and Exchange...more
As a result of COVID-19, the markets have been in turmoil and businesses — and thus, tenants and borrowers — have been struggling. Real estate investment trusts (“REITs”) are facing, and will continue to face, additional...more
On March 2, 2020, the SEC adopted amendments to Rule 3-10 of Regulation S-X in order to simplify and streamline the financial disclosure requirements applicable to registered offerings of guaranteed debt securities. The SEC...more