News & Analysis as of

Form S-1 Regulation S-K

WilmerHale

Preparing for Cybersecurity Disclosure as a Public Company

WilmerHale on

The SEC, investment banks and other stakeholders are increasingly focused on cybersecurity in IPO companies given the potential financial, legal and reputational risks....more

White & Case LLP

SEC Expands Accommodations for Issuers Submitting Draft Registration Statements

White & Case LLP on

On March 3, 2025, the staff of the US Securities and Exchange Commission’s Division of Corporation Finance issued an announcement expanding accommodations available for issuers to submit draft registration statements for...more

Bass, Berry & Sims PLC

SEC Adopts Rules that Could Ease Disclosure Burden on Middle Market Public Companies

Bass, Berry & Sims PLC on

On June 28, the SEC adopted regulations that could reduce the reporting burden on middle market public companies. In summary, the SEC adopted amendments to the smaller reporting company (SRC) definition to increase the...more

Carlton Fields

FAST Relief from Some Securities Law Requirements

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The Fixing America’s Surface Transportation Act (FAST Act), which became law in December 2015, contained important federal securities law changes. - Among other changes, it further reduced the burdens on emerging growth...more

Ballard Spahr LLP

SEC Adopts Rules Permitting Forward Incorporation by Reference on Form S-1 and Simplifying Disclosure Requirements for EGCs

Ballard Spahr LLP on

The Securities and Exchange Commission (SEC) has adopted interim final rules permitting smaller reporting companies, generally companies with a public float of less than $75 million, to incorporate by reference on Form S-1...more

Carlton Fields

Jobs Act Revamped by Fast Act

Carlton Fields on

The Jumpstart Our Business Startup Act of 2012 (the "JOBS Act") was enacted on April 5, 2012 in an effort to make it easier for certain emerging growth companies (EGCs), generally defined as companies with annual gross...more

Morrison & Foerster LLP

SEC Adopts Interim Final Rules to Implement FAST Act Provisions

On January 13, 2016, the Securities and Exchange Commission (the “SEC”) adopted interim final rules to implement Sections 71003 and 84001 of the Fixing America’s Surface Transportation Act (the “FAST Act”). The interim final...more

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