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Emerging Growth Companies

Emerging Growth Companies (EGC) are companies with total yearly gross revenues of under $1 billion for the most recently completed fiscal year.  
Katten Muchin Rosenman LLP

SEC Commissioner Uyeda Describes Various Areas for Disclosure Reform in Remarks at the 53rd Annual Securities Regulation Institute

On January 13, 2026, United States Securities and Exchange Commission (SEC) Chairman Paul Atkins issued a statement in which he broadly noted that the disclosure requirements of Regulation S-K do not always yield "information...more

Mayer Brown Free Writings + Perspectives

A Sign of Things to Come on Regulation S-K?

On January 26, 2026, Securities and Exchange Commission Commissioner Mark T. Uyeda delivered remarks at the 53rd annual Securities Regulation Institute.  The Commissioner focused his comments on efforts to improve capital...more

Latham & Watkins LLP

Financial Statement Requirements in US Securities Offerings: What Non-US Issuers Need to Know - 2026 Edition

Latham & Watkins LLP on

The most frequently asked question at all-hands meetings for a securities offering is “What financial statements will be needed?” The question seems simple enough. But the answer is rarely straightforward. This User’s...more

Latham & Watkins LLP

Financial Statement Requirements in US Securities Offerings: What You Need to Know - 2026 Edition

Latham & Watkins LLP on

The most frequently asked question at all-hands meetings for a securities offering is “What financial statements will be needed?” The question seems simple enough. But the answer is rarely straightforward. This User’s...more

Pillsbury - Propel

USPS Postmark Rule Change: Implications for Section 83(b) Elections

Pillsbury - Propel on

For startup founders seeking to reduce their potential tax exposure through a Section 83(b) election, timing matters. ...more

Eversheds Sutherland (US) LLP

House passes the INVEST Act that proposes sweeping changes to securities laws

On December 11, 2025, the US House of Representatives, with a vote of 302 to 123, passed the Incentivizing New Ventures and Economic Strength Through Capital Formation (INVEST) Act. The INVEST Act is now headed to the US...more

Mayer Brown Free Writings + Perspectives

Staff Report from the Office of the Advocate for Small Business Capital Formation: Part II

IPOs and Small Public Companies As we noted in our prior post, the Office of the Advocate for Small Business Capital Formation recently issued its Staff Report for fiscal year 2025, which provides information on the Office’s...more

DLA Piper

Updating Form 10-K for fiscal year 2025 and other annual reporting

DLA Piper on

Now that 2026 has begun, United States public companies with a December 31 fiscal year-end will be working to prepare their annual reports on Form 10-K for filing with the US Securities and Exchange Commission (SEC). ...more

Troutman Pepper Locke

INVEST Act Passage by House of Representatives Could Bring Major Changes to Capital Markets

Troutman Pepper Locke on

On December 11, 2025, the House of Representatives passed a package of 22 bills that aim to lower regulatory requirements relating to several different aspects of the securities and capital markets in the United States —...more

Mayer Brown Free Writings + Perspectives

House Passes Bipartisan Capital Formation Package: The INVEST Act

Today, the US House of Representatives passed a bipartisan capital formation bill, H.R. 3383 or the Incentivizing New Ventures and Economic Strength Through Capital Formation (“INVEST”) Act of 2025, 302 to 123. Announced by...more

Wilson Sonsini Goodrich & Rosati

Reporting Season Alert: Five Key Reminders for Form 10-K Filings

As the year-end reporting season approaches, many public companies are starting preparations for their annual reports on Form 10-K to be filed in early 2026. Below are five key reminders as preparations begin....more

Goodwin

It is Time to Revisit Regulation A

Goodwin on

The SEC (U.S. Securities and Exchange Commission) and Congress can provide investors with increased access to emerging companies that historically have raised capital from institutional investors in private markets and can...more

Morgan Lewis

SGX RegCo Advances Disclosure-Focused Listing Framework

Morgan Lewis on

Singapore Exchange Regulation announced changes to its listing regime, including a reduction of Mainboard profit requirements and elimination of the financial watchlist, signifying a more market-driven regulatory approach....more

Pillsbury - Propel

Navigating Conflicts in Rescue M&A and Financings

Pillsbury - Propel on

Imagine you are a founder or director of a Series B-stage B2B technology startup. You have gained commercial traction but have not quite hit your growth targets in core and expansion markets—perhaps due to pursuing too many...more

Davies Ward Phillips & Vineberg LLP

CSA Pilots Semi-Annual Financial Reporting

The Canadian Securities Administrators (CSA) have proposed a multi-year pilot initiative to allow eligible venture issuers to voluntarily adopt semi-annual financial reporting. To be eligible, among other criteria, a venture...more

Pillsbury - Propel

Top 10 Things to Watch Out for When Cash Flow Is Tight: Restructuring Considerations for ECVC-Backed Companies

Pillsbury - Propel on

In today’s volatile funding landscape, even high-potential early- and growth-stage companies can find themselves navigating tight liquidity conditions. For founders and executive teams in the ECVC space, recognizing early...more

Blake, Cassels & Graydon LLP

ACVM : Projet pilote de régime d’information semestrielle pour les émetteurs émergents de petite taille

Un petit nombre de sociétés ouvertes au Canada pourraient bientôt être en mesure de se retirer du régime de communication trimestrielle des résultats financiers en faveur d’un nouveau cadre d’information semestrielle. Le 23...more

Bradley Arant Boult Cummings LLP

The Role of Advisory Boards in Scaling: A Competitive Edge for Private Companies - Part Two

Our last installment explored the basic concept of an advisory board. This second, and final, installment moves from concept to implementation, identifying roles and considerations for designing and building an advisory board...more

Pillsbury - Propel

Startup Board Basics: Forming, Structuring & Governing Your Board of Directors

Pillsbury - Propel on

Establishing a board of directors with non-founder directors marks a critical turning point in a startup’s evolution, from founder-led to investor-backed. Whether you are incorporating, closing your first priced financing...more

Cooley LLP

What to Think About When Hiring Internationally

Cooley LLP on

With special thanks to Julie Wicklund and Eileen Leman for their contributions. Emerging companies often expand their candidate searches outside of their home country so as to benefit from the global talent pool. ...more

Farrell Fritz, P.C.

Bait-and-Switch Board Meetings? Delaware Court Says “Not So Fast”

Farrell Fritz, P.C. on

In a recent decision, the Court of Chancery of the State of Delaware addressed a dispute at a private Delaware corporation concerning the removal of two officers by the board under a notice of board meeting that the court...more

Bradley Arant Boult Cummings LLP

The Role of Advisory Boards in Scaling: A Competitive Edge for Private Companies - Part One

The journey from a promising startup to a market leader is fraught with challenges: scaling operations, navigating capital markets, attracting top talent, and sidestepping unforeseen competitive threats. For fast-growing,...more

Ropes & Gray LLP

From Formation to Exit: Legal Strategy across the Biotech Lifecycle — High-Level Key Takeaways

Ropes & Gray LLP on

Emerging companies & venture capital partner Brad Flint moderated a panel at Fierce Biotech Week on October 8, 2025, that examined the legal issues that newly-formed biotech companies must navigate. Brad was joined on the...more

Baker Donelson

The One Big Beautiful Bill Act: How New QSBS Rules and Related Provisions Affect Startups and Investors

Baker Donelson on

I. Introduction - Key Takeaways for Startups, Founders, and Investors: For stock issued on or after July 5, 2025, Qualified Small Business Stock ("QSBS") eligibility requires that the corporation's aggregate gross assets...more

Foley & Lardner LLP

State of Capital Markets for Public Companies: A Comprehensive Look at the Technology, Clean Energy, and Life Sciences Sectors in...

Foley & Lardner LLP on

As a Silicon Valley corporate lawyer advising high-growth companies and their boards, I have seen firsthand how capital strategy, disclosure, governance, and litigation risk all intersect. In today’s market, emerging growth...more

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