Principles matter: SEC amends disclosure rules for business, legal proceedings, and risk factors

C. Alex Bahn, Alan Dye, Kevin Greenslade, William Intner, Richard Parrino, Abigail Smith
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On August 26 the SEC adopted far-reaching amendments to Regulation S-K items that govern disclosures on business, legal proceedings, and risk factors in filings under the Securities Act of 1933 and the Securities Exchange Act of 1934. The amendments represent the most significant changes to these items in over 30 years.

Please see full publication below for more information.

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DISCLAIMER: Because of the generality of this update, the information provided herein may not be applicable in all situations and should not be acted upon without specific legal advice based on particular situations.

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