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SEC's new position on voting buttons necessitates changes to online and telephone proxy solicitation

Holland & Knight LLP
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USA
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January 9 2013

The SEC recently informed service providers in the proxy distribution industry of a new interpretive position regarding the use of voting buttons

Proposed Accounting Standards Update for repurchase agreement accounting

Holland & Knight LLP
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USA
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January 28 2013

On January 15, 2013, the Financial Accounting Standards Board (FASB) issued a Proposed Accounting Standards Update (the "proposed ASU") that

SEC reaffirms commitment to single set of global accounting standards; decision on IFRS by 2011

Holland & Knight LLP
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USA
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March 8 2010

On February 24, 2010, the SEC voted to issue a Statement that lays out its position regarding global accounting standards and makes clear that the SEC continues to believe that a single set of high-quality, globally accepted accounting standards would benefit U.S. investors

SEC clarifies disclosure for grants subject to negative discretion in proxy

Holland & Knight LLP
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USA
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March 8 2010

Effective March 1, 2010, the SEC Staff issued a new Compliance and Disclosure Interpretation (CDI) addressing incentive plan awards that allow the compensation committee to exercise "negative discretion" to reduce the amount earned pursuant to the award consistent with Section 162(m) of the Internal Revenue Code

SEC adopts amendments to e-proxy rules

Holland & Knight LLP
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USA
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March 8 2010

On February 22, 2010, the SEC adopted amendments to the e-proxy rules that are intended to provide companies with additional flexibility in drafting the Notice of Internet Availability of Proxy Materials (and communicating with shareholders to explain the e-proxy process

Senator Dodd introduces new financial reform bill

Holland & Knight LLP
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USA
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March 22 2010

On March 15, 2010, Senator Dodd introduced the Restoring American Financial Stability Act of 2010 (the "2010 Bill"

SEC issues six new interpretations on XBRL

Holland & Knight LLP
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USA
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March 22 2010

The SEC's Office of Interactive Disclosure has issued six new interpretations to frequently asked questions on XBRL to help filers understand how to comply with the SEC's interactive data disclosure rules

Division of Corporation Finance issues additional CDIs on executive compensation

Holland & Knight LLP
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USA
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March 22 2010

On March 12, 2010, the Division of Corporation Finance issued additional Regulation S-K Compliance and Disclosure Interpretations (CDIs) relating to disclosure of bonuses when an executive declines to accept the bonus, and the scope of the new compensation consultant disclosure requirement

FASB and IASB publish joint exposure draft on the reporting entity

Holland & Knight LLP
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USA
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March 22 2010

On March 11, 2010, the Financial Accounting Standards Board (FASB) and the International Accounting Standards Board (IASB) issued a joint exposure draft titled, "Conceptual Framework for Financial Reporting: The Reporting Entity."

Second Circuit clarifies Section 10(b) duty to update and Rule 10b-5 pleading standard

Holland & Knight LLP
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USA
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March 22 2010

On March 1, 2010, the Second Circuit Court of Appeals affirmed in part and vacated in part a securities class action brought against a company for failing to update investors concerning problems with an agreement with the United States Postal Service (USPS) to serve as the preferred provider of USPS's electronic postmark

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