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Rulemaking Process › Foreign Private Issuers

Skadden, Arps, Slate, Meagher & Flom LLP

Form 20-F for Fiscal Year 2024: What Foreign Private Issuers Should Keep in Mind

Skadden, Arps, Slate, Meagher & Flom LLP on

There have been a number of notable recent developments in SEC regulation of foreign private issuers (FPIs), including disclosure trends and rule changes that impact the annual report on Form 20-F for fiscal year 2024. In...more

Kramer Levin Naftalis & Frankel LLP

New Section 162(m) Proposed Regulations

Kramer Levin Naftalis & Frankel LLP on

The Tax Cuts and Jobs Act of 2017 (TCJA) made significant changes to Section 162(m) of the Internal Revenue Code (Section 162(m)), expanding the scope of individuals and entities subject to Section 162(m), in addition to...more

Kramer Levin Naftalis & Frankel LLP

SEC Division of Corporate Finances Issues 9 Compliance and Disclosure Interpretations Regarding Inline XBRL Requirements

Kramer Levin Naftalis & Frankel LLP on

In March 2019, final rules amending Regulation S-K and related rules and forms were adopted. Included in these rules were requirements that registrants use Inline XBRL, a machine-readable computer code, to tag certain...more

Pillsbury Winthrop Shaw Pittman LLP

SEC Directed to Increase Rule 701 Disclosure Threshold to $10 million

Pillsbury Winthrop Shaw Pittman LLP on

Increased Rule 701 threshold provides greater flexibility and reduces compliance costs for non-reporting companies. Recently enacted legislation rolling back Dodd-Frank directs the SEC to increase the Rule 701 enhanced...more

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