News & Analysis as of

Filing Requirements New Guidance Disclosure Requirements

McDermott Will & Emery

IRS Roundup April 1 – April 17, 2025

The IRS issued Notice 2025-19, inviting the public to submit recommendations for items to include in the IRS’s 2025-2026 Priority Guidance Plan. The IRS uses the Priority Guidance Plan to identify and prioritize the tax...more

Morgan Lewis - ML Benefits

Wait a Minute, Mister Postman: DOL Issues Annual Funding Notice Guidance

The US Department of Labor (DOL) has issued new guidance in the form of Field Assistance Bulletin No. 2025-02 (FAB 2025-02) and updated model annual funding notices (AFNs) for single-employer and multiemployer pension plans....more

K&L Gates LLP

Detailed Guidance on New USPTO IDS Size Fees

K&L Gates LLP on

On 19 January 2025 the USPTO enacted a new Information Disclosure Statement (IDS) size fee. A new IDS size fee, codified under 37 C.F.R. 1.17(v), is accrued for any pending application when the number of cumulative references...more

Groom Law Group, Chartered

DOL Issues SECURE 2.0 Annual Funding Notice Guidance, Including Updated Model Notices

On April 3, 2025, the Department of Labor (“DOL”) issued Field Assistance Bulletin 2025-02 (the “Bulletin”), which provides guidance related to certain modifications made by the SECURE 2.0 Act of 2022 (“SECURE 2.0”) to the...more

Kilpatrick

DOL Issues Model Annual Funding Notices Reflecting SECURE 2.0 Changes

Kilpatrick on

On April 3, 2025, the US Department of Labor (“DOL”) released Field Assistance Bulletin No. 2025-02 (“FAB 2025-02”), which provides guidance regarding new content requirements that apply to pension plans’ annual funding...more

Cadwalader, Wickersham & Taft LLP

SEC Updates Guidance on Lock-Up Agreements and Cash Tender Offers

The Securities and Exchange Commission (SEC) has recently updated Compliance and Disclosure Interpretations (C&DIs) regarding lock-up agreements and tender offers, offering notable clarifications for corporations considering...more

BCLP

New SEC Guidance Eases Form S-3 Registration Process for More Public Companies

BCLP on

The new registration statement guidance will make capital raises by non-WKSI companies filing on Form S-3 easier, as they can proceed with offerings during periods before their proxy statements are finalized – a privilege...more

McDonnell Boehnen Hulbert & Berghoff LLP

The USPTO's Guidance on Use of AI-based Tools in Practice

Since President Biden issued his Executive Order on the Safe, Secure, and Trustworthy Development and Use of Artificial Intelligence, the U.S. Patent and Trademark Office has been investigating the potential pitfalls of...more

Skadden, Arps, Slate, Meagher & Flom LLP

Guide to Maintaining Confidentiality of Commercially Sensitive Information in Agreements Filed With SEC - Update

Editor’s note: This is an updated version of our September 22, 2020, client alert. It includes new rules and staff guidance. U.S. Securities and Exchange Commission (SEC) rules require reporting companies to file material...more

Skadden, Arps, Slate, Meagher & Flom LLP

Guide to Maintaining Confidentiality of Commercially Sensitive Information in Agreements Filed With SEC

U.S. Securities and Exchange Commission (SEC) rules require reporting companies to file material agreements as exhibits to periodic reports, registration statements and certain other disclosure documents. Often times those...more

Sheppard Mullin Richter & Hampton LLP

Virtual and Hybrid Shareholder Meetings in the Era of COVID-19: What Public Companies Need to Know

With annual reports on Form 10-K publicly filed and first quarter earnings releases getting underway, proxy season – the annual practice of filing and distributing proxy statements, reserving meeting venues and courting...more

Skadden, Arps, Slate, Meagher & Flom LLP

SEC Extends Relief, Staff Offers Further Guidance and Flexibility to Companies Affected by COVID-19

On March 25, 2020, the U.S. Securities and Exchange Commission (SEC) issued a modified order extending the time period during which public companies impacted by COVID-19 may delay by 45 days SEC filings that otherwise would...more

Kramer Levin Naftalis & Frankel LLP

SEC Issues Streamlined Guidance for Confidential Treatment Requests

On Dec. 19, 2019, the Division of Corporation Finance of the SEC updated its guidance with respect to the SEC’s procedures for confidential treatment applications (CTAs). In April 2019, the SEC adopted a streamlined procedure...more

White & Case LLP

SEC Adopts Amendments to Modernize and Simplify Disclosure Requirements - And Provides Guidance on the Significantly Streamlined...

White & Case LLP on

On March 20, 2019, the SEC voted to adopt amendments to modernize and simplify disclosure requirements for public companies, investment advisers, and investment companies. The amended rules, which are based on amendments...more

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