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Amended Regulation Disclosure Requirements Regulation S-K

BakerHostetler

SEC Adopts Amendments to Share Repurchase Disclosures

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Rulemaking Background - On Dec. 15, 2021, the SEC proposed amendments to the disclosure requirements regarding purchases of equity securities made by or on behalf of an issuer or any affiliated purchaser....more

WilmerHale

SEC Adopts Amendments to Issuer Repurchase Disclosure

WilmerHale on

On May 3, 2023, in a 3-2 vote, the SEC adopted amendments to significantly increase the disclosure required about issuer repurchases of their equity securities that are registered under the Securities Exchange Act of 1934....more

WilmerHale

SEC Proposes Rules to Modernize Share Repurchase Disclosures

WilmerHale on

On December 15, the same day it proposed amendments to Rule 10b5-1 under the Securities Exchange Act of 1934 (Exchange Act) that may blunt the use of the affirmative defense for insider trading, the Securities and Exchange...more

Eversheds Sutherland (US) LLP

Through the eyes of the SEC: SEC adopts amendments to MD&A disclosure requirements

On November 19, 2020, the United States Securities and Exchange Commission (the SEC) adopted amendments (the Adopted Amendments)1 to Items 301 (selected financial data), 302 (supplementary financial data), and 303...more

Sullivan & Worcester

SEC Amends MD&A and Financial Disclosure Rules

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In November 2020, the SEC adopted amendments to Regulation S-K to modernize and simplify certain disclosure requirements related to Management’s Discussion and Analysis of Financial Condition and Results of Operations (MD&A)...more

Parker Poe Adams & Bernstein LLP

SEC Continues to Modernize the Disclosure Regime

On November 19, the U.S. Securities and Exchange Commission (SEC) continued its ongoing efforts to streamline and enhance its disclosure regime by adopting amendments to Items 301, 302, and 303 of Regulation S-K. These...more

Cooley LLP

Blog: SEC adopts amendments to modernize MD&A and other financial disclosure requirements (UPDATED)

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[This post revises and updates my earlier post primarily to reflect the contents of the adopting release.] - By a vote of three to two, the SEC has adopted new amendments to simplify, modernize and enhance Management’s...more

BCLP

Modernizing Regulation S-K Amendments – Transitional FAQs from the SEC

BCLP on

As covered in our blog post dated August 26, 2020, the SEC recently adopted amendments to Regulation S-K Items 101 (business description), 103 (legal proceedings), and 105 (risk factors) aimed at modernizing disclosure...more

Cooley LLP

Blog: SEC adopts amendments to modernize MD&A and other financial disclosure requirements

Cooley LLP on

Yesterday, the SEC announced that it has adopted, without an open meeting, final amendments designed to simplify and modernize MD&A and other financial disclosure requirements of Reg S-K. With SEC Chair Jay Clayton and Corp...more

Dorsey & Whitney LLP

SEC Staff Releases FAQs on Regulation S-K Amendments

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In response to commonly asked questions, the SEC staff has released three FAQs  related to amendments to the business description, legal proceedings and risk factor disclosure requirements in Regulation S-K Items 101, 103,...more

Benesch

REMINDER: Regulation S-K Amendments Effective November 9, 2020

Benesch on

As part of the ongoing efforts by the Securities and Exchange Commission (“SEC”) to modernize public company disclosures, the changes to Regulation S-K announced in late August will become effective on Monday, November 9. ...more

Goodwin

Regulation S-K Amendments Effective November 9, 2020

Goodwin on

The SEC approved amendments to Items 101, 103, and 105 of Regulation S-K in late August, as described in a recent client alert, “SEC Adopts Third Round of Disclosure Modernization.” The amendments were published in the...more

Beveridge & Diamond PC

The SEC Updates Its Environmental Disclosure Requirements for the First Time in 30 Years

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Companies that may need to disclose environmental penalties and other environmental information to the Securities and Exchange Commission (SEC) should take note: The disclosure rules are changing. Late last month the SEC...more

Dorsey & Whitney LLP

SEC Updates Requirements for Business, Legal Proceedings and Risk Factor Disclosures

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The Securities and Exchange Commission (the “SEC”) has adopted amendments to Regulation S-K to update the description of business (Item 101), legal proceedings (Item 103), and risk factors (Item 105) that public companies are...more

Skadden, Arps, Slate, Meagher & Flom LLP

SEC Modernizes Business Description, Legal Proceedings and Risk Factors Disclosure Requirements

On August 26, 2020, the Securities and Exchange Commission (SEC) voted 3-2 to modernize Regulation S-K rules requiring business description, legal proceedings and risk factor disclosures. The amendments are intended to update...more

Kilpatrick

SEC Amends Disclosures of Business Legal Proceedings and Risk Factors Under Regulation SK

Kilpatrick on

On August 26, 2020, the Securities and Exchange Commission (SEC) adopted amendments to update the description of business (Item 101), legal proceedings (Item 103), and risk factor (Item 105) disclosures that registrants are...more

Sullivan & Worcester

SEC Amends Rules for Disclosures Regarding Business, Legal Proceedings and Risk Factors

Sullivan & Worcester on

The SEC has adopted amendments to modernize certain disclosure requirements set forth in Regulation S-K. Specifically, the SEC updated the items governing a company’s description of its business, legal proceedings and risk...more

BCLP

Divided SEC amends Regulation S-K rules to modernize descriptions of business, legal proceedings and risk factors

BCLP on

On August 26, 2020, by a 3-2 party-line vote, the SEC adopted amendments to Regulation S-K that aim to modernize the descriptions of business and legal proceedings, and risk factor disclosure requirements. The amendments...more

BCLP

SEC Amends Acquired Business Financial Statement Requirements

BCLP on

On May 21, 2020 the Securities and Exchange Commission adopted a number of amendments intended to reduce the complexity of financial disclosures required for business acquisitions and dispositions by U.S. public companies....more

Akin Gump Strauss Hauer & Feld LLP

SEC Rules Updated to Modernize and Simplify Disclosures: Act FAST to update upcoming Form 8-Ks, 10-Qs and 10-Ks

Recently, the Securities and Exchange Commission (SEC) adopted amendments (the Amendments) to modernize and simplify disclosure requirements in Regulation S-K (and related rules and forms). Consistent with the SEC’s mandate...more

Winstead PC

SEC Adopts Amendments to Modernize and Simplify Certain Disclosures

Winstead PC on

On March 20, 2019, the Securities and Exchange Commission (SEC) adopted amendments to modernize and simplify certain disclosure requirements in Regulation S-K, and related rules and forms, in a manner that reduces the costs...more

Foley & Lardner LLP

SEC Modernizes and Simplifies Disclosure Requirements

Foley & Lardner LLP on

On March 20, 2019, the U.S. Securities and Exchange Commission (SEC) announced it had adopted a series of amendments to improve the readability and navigability of company disclosures, and to discourage the disclosure of...more

Mayer Brown Free Writings + Perspectives

SEC Adopts Rules to Modernize and Simplify Disclosure

On March 20, 2019, the US Securities and Exchange Commission (SEC) adopted amendments intended to modernize and simplify certain disclosure requirements of Regulation S-K and related rules and forms. The amendments represent...more

Womble Bond Dickinson

SEC Adopts Final Rules to Further Simplify Disclosure Requirements

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The Securities and Exchange Commission (SEC) recently adopted amendments to certain of its rules and regulations to modernize and simplify Regulation S-K. The SEC adopted these amendments in response to mandates under the...more

Perkins Coie

SEC Adopts New Disclosure Requirements for Mining Companies

Perkins Coie on

The Securities and Exchange Commission recently adopted amendments to modernize the rules relating to property disclosure requirements for mining registrants, and Industry Guide 7 (Guide 7), under the Securities Act of 1933,...more

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