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SEC Permits Draft Registration Statements for All Initial Public Offerings and Direct Listings

USA - June 30 2017 On June 29, 2017, the Securities and Exchange Commission (SEC) announced that the Division of Corporation Finance will permit all companies to submit...

Anna T. Pinedo, Marty Dunn, Rose A. Zukin, Ze’-ev D. Eiger.


PCAOB Adoption of Enhanced Auditor's Reporting Model

USA - June 12 2017 On June 1, 2017, the Public Accounting Oversight Board (PCAOB) adopted Auditing Standard No. 3101, The Auditor's Report on an Audit of Financial...


Repeal of Resource Extraction Disclosure Rule

USA - February 21 2017 On February 14, 2017, President Trump approved Congress’ joint resolution to repeal the SEC’s resource extraction disclosure rule. That action...

David M. Lynn.


SEC Approves Nasdaq Rule Requiring Public Disclosure of Payments to Directors by Third Parties

USA - July 26 2016 In March 2016, The NASDAQ Stock Market LLC ("Nasdaq") proposed new rules regarding disclosure of third-party compensation of directors. This...

Marty Dunn, Rose A. Zukin.


SEC Interpretive Guidance Permits Tacking of Rule 144 Holding Period for REIT Common Stock Acquired Upon Redemption of OP Units in an UPREIT Structure

USA - April 7 2016 On March 14, 2016, the Staff of the Division of Corporation Finance of the Securities and Exchange Commission (the “SEC”) issued interpretive...

Marty Dunn, Justin R. Salon, David P. Slotkin, David M. Lynn, Emily K. Beers.