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Cooley LLP

SEC to Start Suspending Filings with XBRL Errors in Filing Fee Exhibits

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Last week, the SEC announced that it's moving towards stricter enforcement of Inline XBRL (iXBRL) data quality as the agency will suspend filings made on EDGAR – rather than merely issuing warnings – for fee-bearing forms...more

Cozen O'Connor

U.S. Insider Reporting Rules Expand to Foreign Private Issuers: What Canadian Companies and Directors Need to Know

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Recent changes to U.S. securities law will significantly expand insider reporting obligations for directors and officers of Canadian companies that qualify as foreign private issuers (FPIs) with securities registered in the...more

Wilson Sonsini Goodrich & Rosati

Remember to Double-Check Filing Fee Exhibits

On February 6, 2026, the Securities and Exchange Commission (SEC) announced that, beginning March 16, 2026, EDGAR will suspend filings that contain incorrect or incomplete structured filing fee-related information, rather...more

Winstead PC

Requirements of a Form D Notice Filing

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As discussed in our previous article, “Raising Capital Through Private Placements Under Regulation D”, Regulation D provides exemptions to streamline capital raising and avoid the rigorous public disclosure requirements...more

Cooley LLP

Five Mistakes Made With Preliminary Proxy Statements (Part 2)

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Following up on Part 1 of this blog that explains what a “preliminary proxy” is – and the first two common mistakes made with them – here are three more common mistakes (as well as a bonus note):...more

Cooley LLP

Five Mistakes Made With Preliminary Proxy Statements (Part 1)

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With the partial federal government shutdown likely to close the SEC for only a day or two – see this new set of Corp Fin FAQs on the impact of a shutdown, which is essentially the same as the guidance from the last shutdown;...more

Goodwin

SEC Staff Reverses Position on Voluntary Notices of Exempt Solicitation

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The staff of the SEC’s Division of Corporation Finance has announced a significant policy shift in Proxy Rules Revised C&DI Question 126.06 regarding voluntary Notices of Exempt Solicitation under Exchange Act Rule 14a-103. ...more

Troutman Pepper Locke

Update: US Insider Reporting Requirements Coming for Directors and Officers of Foreign Private Issuers

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Effective March 18, 2026, officers and directors of foreign private issuers that have securities listed on a U.S. securities exchange or registered with the Securities and Exchange Commission (SEC) (for purposes of this...more

Latham & Watkins LLP

Partial US Government Shutdown - SEC Implications

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To quote Bill Murray, “Well, it's Groundhog Day... again...” In other words, it is time to revisit what happens with respect to the SEC if the threatened partial shutdown of the U.S. Government comes to pass...more

Cooley LLP

Urgent: Pre-Shutdown Accommodation for Eligible IPO Issuers

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Our Cooley teams are working with clients to plan ahead for the looming government shutdown. For companies on the verge of the IPO, the staff has informally shared an important pre-shutdown accommodation that we didn’t have...more

Cooley LLP

Corp Fin Revamps a Slew of CDIs (Including Objecting to Voluntary Exempt Solicitations on Form PX14A6G)

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Last Friday, Corp Fin revised nine CDIs, issued eight new CDIs – and withdrew ten CDIs. A huge shout out to Cooley’s Justin Kisner for the analysis of the CDIs below that are related to the proxy season and deals;...more

McDermott Will & Schulte

Foreign private issuer officers and directors required to file with the SEC under Section 16(a) of the Securities Exchange Act of...

On December 18, 2025, the Holding Foreign Insiders Accountable Act (the Act) was enacted as part of the 2026 National Defense Authorization Act. Effective March 18, 2026, the Act eliminates an exemption from the reporting...more

Dorsey & Whitney LLP

Prepare for the Worst, and Hope for the Best: Time to Begin Preparing for Section 16 Reporting by Insiders of SEC-reporting...

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As you may recall, the Holding Foreign Insiders Accountable Act (the HFIAA) was signed into law on December 18, 2025. In a nutshell, this means that directors and officers of foreign private issuers whose securities are...more

Cooley LLP

New Short Position Reporting Requirements: Initial Filings Due February 17, 2026

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Institutional investment managers, including venture and private equity funds and other institutional investors, that engage in the short selling of equity securities should be mindful of the Securities and Exchange...more

Pillsbury Winthrop Shaw Pittman LLP

President Trump Signs Holding Foreign Insiders Accountable Act into Law

On December 18, 2025, President Trump signed the 2026 National Defense Authorization Act, which includes the Holding Foreign Insiders Accountable Act (the HFIAA), expanding the scope of beneficial ownership reporting...more

Sheppard Mullin Richter & Hampton LLP

Section 16(a) Reporting Obligations to Apply to Officers and Directors of Foreign Private Issuers Starting March 18, 2026

On December 18, 2025, the Holding Foreign Insiders Accountable Act (“HFIAA”) was enacted as part of the FY 2026 National Defense Authorization Act. This new law amends Section 16(a) of the Securities Exchange Act of 1934, as...more

K&L Gates LLP

Section 16(a) Reporting Obligations for Foreign Private Issuer Directors and Officers in 2026

K&L Gates LLP on

The Holding Foreign Insiders Accountable Act (HFIAA), which was signed into law on 18 December 2025, introduces a new compliance requirement for foreign private issuers (FPIs) that historically have not been subject to US...more

BCLP

Foreign Private Issuer Insiders to Become Subject to Section 16 Reporting

BCLP on

On December 18, 2025, President Trump signed into law the National Defense Authorization Act for Fiscal Year 2026.  Section 8103 of the act, entitled the “Holding Foreign Insiders Accountable Act” (“HFIAA”), eliminates the...more

Akin Gump Strauss Hauer & Feld LLP

Section 16(a) Reporting Will Be Required for Foreign Private Issuer Directors and Officers

Starting on March 18, 2026, any executive officer or director of any “foreign private issuer”i (FPI) that has a class of equity securities registered under Section 12 of the Securities Exchange Act of 1934, as amended (the...more

Morrison & Foerster LLP

Section 16 Reporting Required for Foreign Private Issuers in 2026

Morrison & Foerster LLP on

On December 18, 2025, President Trump signed into law the Holding Foreign Insiders Accountable Act (HFIAA), which eliminates a long-standing exemption that enabled foreign private issuers (FPIs) to avoid insider reporting...more

Morgan Lewis

Section 16(a) Insider Reporting Extended to Foreign Private Issuer Officers and Directors

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The National Defense Authorization Act for the US federal government’s 2026 fiscal year was signed into law on December 18, 2025. While primarily an annual defense bill establishing the budget and expenditures of the US...more

Goodwin

Holiday Hours: End of Year Announcements

Goodwin on

Pursuant to an Executive Order issued last week and as implemented in accordance with this Office of Personnel Management memorandum, the SEC will be closed from Wednesday, December 24, 2025 through Friday, December 26,...more

Paul Hastings LLP

Foreign Private Issuers to Be Subject to Section 16(a) Reporting Obligations

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On Dec. 18, President Trump signed into law the Holding Foreign Insiders Accountable Act (the HFIAA). The HFIAA requires directors and officers of foreign private issuers (FPIs) to file reports with the Securities and...more

Ropes & Gray LLP

Dealmaker's Digest: A Top 10 Bulletin - December 2025

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In Dealmaker’s Digest, read the top 10 latest developments in global transactions. We offer insights into M&A activity across industries and borders....more

Skadden, Arps, Slate, Meagher & Flom LLP

Foreign Private Issuers’ D&Os Will No Longer Be Exempt From Section 16(a) Insider Reporting Obligations

On December 18, 2025, as part of the FY 2026 National Defense Authorization Act, the Holding Foreign Insiders Accountable Act (HFIAA) was signed into law....more

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