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The SEC Signals Renewed Focus on Climate Change Disclosures

USA - April 7 2021 Acting Chair of the Securities and Exchange Commission (“SEC”), Allison Herren Lee, recently issued a statement that directs the Division of…

Matthew L. Fry, Sawyer Smith*.

Preparing for the 2021 Annual Report and Proxy Statement Season

USA - January 29 2021 A significant number of recent updates to SEC disclosure obligations will be effective for the 2021 Form 10-K and proxy statement season. Below is a…

Matthew L. Fry.

The SEC Adopts Amendments to MD&A and Other Financial Statement Disclosures

USA - January 13 2021 On November 19, 2020, the Securities and Exchange Commission (“SEC”) announced amendments to certain financial disclosure requirements in Regulation…

Michael C. Haden, Taylor C. West.

SEC Adopts Amendments to Modernize Shareholder Proposal Rule

USA - October 22 2020 On September 23, 2020, the Securities and Exchange Commission (“SEC”) announced amendments to its shareholder proposal rule, Exchange Act Rule 14a-8…

Matthew Barringer.

Securities Alert: SEC Expands Accredited Investor and Qualified Institutional Buyer Definitions

USA - October 9 2020 After considering it for many years, on August 26, 2020, the Securities and Exchange Commission (“SEC”) expanded the definition of “accredited…

Matthew L. Fry.