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Materiality

Ropes & Gray LLP

European Commission Releases Updated Draft Final ESRS for Public Feedback

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Earlier today, the European Commission published updated draft final versions of the European Sustainability Reporting Standards (ESRS) to be used for reporting under the Corporate Sustainability Reporting Directive....more

Bilzin Sumberg

What Loan Sellers Need to Know Before Signing a Residential Mortgage Loan Purchase Agreement

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Mortgage loan purchase agreements govern the sale of residential loans from originators to purchasers in the secondary market. The parties seeking to purchase loans typically are the drafters of these agreements, and thus the...more

Cooley LLP

The Coming Reg S-K Overhaul: The Comment Letters

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Over on Cooley’s “CapitalXchange,” this blog highlights the 28-page comment letter that Cooley recently submitted to the SEC on its proposal seeking to rethink Regulation S-K....more

Lowenstein Sandler LLP

DOJ Settles First FCA Claims Under Civil Rights Fraud Initiative and Signals Heightened Enforcement Against Corporate DEI Programs

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On April 10, 2026, the U.S. Department of Justice (DOJ) announced that IBM agreed to pay more than $17 million to resolve allegations that it violated the False Claims Act (FCA) by failing to comply with anti-discrimination...more

Goodwin

Revisiting Regulation S-K: Key Themes of Public Comments

Goodwin on

On January 13, 2026, Chairman Paul S. Atkins issued a statement directing the Division of Corporation Finance of the U.S. Securities and Exchange Commission (SEC) to undertake a comprehensive review of Regulation S-K. ...more

Morrison & Foerster LLP - Government...

Bid Protest Spotlight: Evidence, Tailored Talks, Materiality

This month’s Bid Protest Roundup focuses on three recent protests from the Government Accountability Office (GAO). The first protest addresses the evidentiary showing required to sustain a challenge based on alleged...more

Morgan Lewis

Washington State Supreme Court Clarifies Injury Plaintiffs Must Show to Bring State CPA Claim

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The Washington State Supreme Court has issued an important decision regarding the type of injury that a plaintiff must allege for a claim under the Washington Consumer Protection Act. In Montes v. Sparc Group LLC, the court...more

Dickinson Wright

Lundin Mining v. Markowich: How the Supreme Court Is Shaping Disclosure Practices

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In Lundin Mining Corp. v. Markowich, 2025 SCC 39, the Supreme Court of Canada clarified how issuers must identify and meet their disclosure obligations regarding “material changes” under Canadian securities laws....more

Foley & Lardner LLP

SEC Speaks 2026: SEC Leadership Signals a Lighter Regulatory Touch, but Offers Few Enforcement Details

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At this year’s Securities and Exchange Commission (SEC or the Commission) Speaks, Chairman Paul Atkins and Commissioners Mark Uyeda and Hester Peirce delivered a broadly consistent message about the Commission’s direction: to...more

McDermott Will & Schulte

SEC Speaks 2026: What public companies and investment advisers need to know

The US Securities and Exchange Commission (SEC) participated in the annual SEC Speaks conference on March 19 and 20, 2026, bringing together Commissioners and staff to discuss recent developments and share the agency’s...more

Sheppard

Expanding, Yet Under Fire: Takeaways on The False Claims Act in 2026 from the ABA White Collar Crime Institute

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The FCA Panel at the 2026 ABA White Collar Crime Institute in San Diego made one thing clear: the False Claims Act is in a constant flux, shaped by constitutional tensions, policy debates, and a rapidly politicizing...more

Vedder

SEC Speaks 2026: Key Takeaways on Developments in the Commission’s Approach to Examinations, Regulation, Enforcement and...

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The Practicing Law Institute, in collaboration with the U.S. Securities and Exchange Commission (the “SEC” or the “Commission”), held its annual SEC Speaks conference (the “Conference”) on March 19 and 20, 2026, in...more

Latham & Watkins LLP

What We Know About DOJ's New FCA Enforcement Priorities

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On Feb. 19, Brenna Jenny, deputy assistant attorney general for the commercial litigation branch of the civil division of the U.S. Department of Justice, delivered the keynote address at the Federal Bar Association's Qui Tam...more

Eversheds Sutherland (US) LLP

SEC Chairman Atkins announces initiative to reform Regulation S-K

Atkins advances comprehensive reform to Regulation S-K with a focus on materiality....more

Holland & Knight LLP

"Everywhere You Want to Be" Except Federal Court

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The recent dismissal by a California federal court of a securities class action against Visa and several of its directors and officers highlights how disclosure of government investigations can be used to defeat subsequent...more

BCLP

Taxing Times: Assessing the Impact of Tariffs on Public Company Disclosures

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As discussed in our trade group’s February 23 post, the Supreme Court struck down the Trump Administration’s tariffs imposed under the International Emergency Economic Powers Act, or IEEPA. ...more

Mintz - Health Care Viewpoints

Top 10 Takeaways on FCA Enforcement from the FBA’s 2026 Qui Tam Conference

The Federal Bar Association’s 2026 Qui Tam Conference featured two sets of remarks from Deputy Assistant Attorney General of the U.S. Department of Justice’s (DOJ) Commercial Litigation Branch, Brenna Jenny (DAAG Jenny). In...more

Bennett Jones LLP

Inferring Materiality from Share Price Movement: Dziedziejko v Canopy Growth

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In Dziedziejko v Canopy Growth, 2025 ONSC 6766, the Ontario Superior Court of Justice concluded that materiality can be inferred from a drop in a public issuer's share price following the correction of an admitted...more

Troutman Pepper Locke

Materiality Scrape Meets the Absence of Changes Representation: Delaware Superior Court Establishes Order of Operations for Deal...

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In JanCo FS 2, LLC v. ISS Facility Services, Inc., the Delaware Superior Court’s Complex Commercial Litigation Division issued a post-trial opinion interpreting the interaction between a materiality scrape provision and a...more

Mayer Brown

Delaware Law Alert: Delaware Case Applying Indemnification Materiality Scrape Creates Risks for the Unwary

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In this episode of the Global Corporate M&A Podcast, Andrew will examine a Delaware case that applies indemnification materiality scrape provisions in a way that created significant risks for the unwary. Additionally, he will...more

Troutman Pepper Locke

The False Claims Act Confronts DEI and DBE Programs

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For more than 160 years, the False Claims Act (FCA) has been the federal government’s primary tool to combat fraud. In 2025, the U.S. Department of Justice (DOJ) underscored just how powerful — and profitable — the FCA can...more

Sheppard

Federal Court Hears Arguments on Motion to Dismiss in Medicare Advantage Whistleblower Lawsuit

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The District of Massachusetts held a hearing on defendants’ motion to dismiss in United States ex rel. Shea v. eHealth, Inc., et al. (No. 21-cv-11777-DJC), a notable False Claims Act (FCA) case examining the intersection of...more

Foley Hoag LLP - Public Companies & the Law

Reforming Regulation S‑K: Chairman Atkins Signals a Return to Materiality

On January 13, 2026, SEC Chairman Paul S. Atkins has announced a comprehensive, materiality‑first review of Regulation S‑K to combat disclosure overload and sharpen focus on what a reasonable investor would find useful for...more

Parker Poe Adams & Bernstein LLP

SEC Announces Regulation S-K Review, Which Could Significantly Reduce Required Disclosures

On January 13, 2026, Securities and Exchange Commission (SEC) Chair Paul S. Atkins announced a comprehensive review of Regulation S-K, the central framework governing qualitative disclosures in public company filings since...more

Goodwin

SEC Chairman Announces Comprehensive Review of Regulation S-K

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On January 13, 2026, the SEC announced a significant initiative to reform Regulation S-K. In a statement issued by SEC Chairman Paul S. Atkins, Chairman Atkins observed that Regulation S-K has expanded dramatically since its...more

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