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Incentive Compensation Plans under Scrutiny for Short-Swing Profit Trading

USA - July 24 2017 Recently, opportunistic potential litigants have sent letters to public companies threatening legal action based on a novel interpretation of Section...

Vincent Pulignano.

Amended Rule 504 Has Become Effective; Amended Rule 147 and New Rule 147A Become Effective Soon

USA - April 17 2017 On November 28, 2016, we published a Client Alert regarding the SEC’s modernization of Rule 147 under the Securities Act of 1933 to reflect...

Vincent Pulignano, Charles D. Vaughn.

FAQs on the SEC’s New Approach to the “Intrastate” Offering Exemption

USA - November 28 2016 On October 26, 2016, the SEC adopted final rules regarding “intrastate” offerings. The SEC “modernized” Rule 147 under the Securities Act of...

James S. Rollins, Kiran Lingam, Douglas Spear, Neil E. Grayson, John M. Jennings, Charles D. Vaughn, J. Brennan Ryan, Jonathan H. Talcott, Jeffrey A. Allred, Janis F. Kerns, Juan Marcel Marcelino.

SEC Issues Guidance on Non-GAAP Financial Measures

USA - July 8 2016 The SEC recently issued guidance for the disclosure of non-GAAP financial measures through 12 new Compliance & Disclosure Interpretations...

Kelly Dunn, Mike Bradshaw, Charles D. Vaughn.

“FAST Act” Helps Emerging Growth Companies, Streamlines SEC Disclosure Requirements and Codifies Resale Exemption

USA - December 9 2015 On December 4, 2015, President Obama signed into law the Fixing America's Surface Transportation Act, known as the "FAST Act." The FAST Act's...

Kelly Dunn, Charles D. Vaughn, Michael F. Johnson.