On January 24, 2024, nearly two years after the SEC initially proposed industry-chilling rules overhauling the treatment of special purpose acquisition companies (“SPACs”) in their IPOs and de-SPAC transactions, the SEC...more
1/25/2024
/ Conflicts of Interest ,
Corporate Counsel ,
Dilution ,
Final Rules ,
Financial Statements ,
Initial Public Offering (IPO) ,
Investment Companies ,
Regulation S-K ,
Regulation S-X ,
Securities and Exchange Commission (SEC) ,
Special Purpose Acquisition Companies (SPACs) ,
Target Company
On November 16, 2023, proxy advisory firm Glass Lewis released its 2024 Proxy Voting Policy Guidelines. The new guidelines apply to shareholder meetings occurring after January 1, 2024. Unsurprisingly, many of Glass Lewis’s...more
11/20/2023
/ Clawbacks ,
Cybersecurity ,
Financial Oversight and Management Board (Oversight Board) ,
GAAP ,
Glass Lewis ,
Net Operating Losses ,
Non-GAAP Financial Measures ,
Pay-for-Performance ,
Proxy Season ,
Proxy Voting Guidelines ,
Regulation S-K ,
Securities and Exchange Commission (SEC) ,
Shareholder Proposals
As we head into year-end, annual reporting season is just around the corner. Over the past 12 months, the SEC has been active on the rulemaking front, resulting in numerous new disclosure obligations for issuers during the...more
11/15/2023
/ Clawbacks ,
Corporate Governance ,
Cybersecurity ,
Disclosure Requirements ,
Form 10-K ,
Insider Trading ,
MD&A Statements ,
Regulation S-K ,
Risk Management ,
SEC Comment Letter Process ,
Securities and Exchange Commission (SEC)