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Articles: 1-10 of 425

Revising 162(m) Disclosures in Proxy Statements

USA - January 9 2019 The Section 162(m) deduction limit for performance-based compensation was repealed by the Tax Cut and JOBS Act, effective for taxable years beginning…

SEC Adopts Rules to Permit Public Companies to Use Regulation A+

USA - January 4 2019 As required by the Economic Growth, Regulatory Relied and Consumer Protection Act, the SEC has adopted final rules which will permit public companies…

SEC Initiates Enforcement Action for Failure to Present GAAP with Equal or Greater Prominence

USA - January 1 2019 The SEC brought a settled enforcement action against ADT Inc. because it did not afford equal or greater prominence to comparable GAAP financial…

SEC Finalizes Dodd-Frank Hedging Rules

USA - December 19 2018 On December 18, 2018, the SEC approved final rules on hedging that require companies to disclose practices or policies related to the ability of…

The First CAM

USA - December 11 2018 The first CAM I am aware of is in this SEC filing: Critical Audit Matter The critical audit matter communicated below is a matter arising from the…

SEC Brings Enforcement Action for Failure to Verify Accredited Investor Status

USA - December 8 2018 CoinAlpha Advisors LLC was formed for the purpose of investing in digital assets. From October 2017 through May 2018 CoinAlpha raised approximately…

Court Refuses to Issue Preliminary Injunction to Halt Initial Coin Offering

USA - December 2 2018 In SEC v. Blockvest, LLC, the United States District Court for the Southern District of California examined the SEC’s argument for a preliminary…

Failure to Provide Audited Financial Statements Precludes Reliance on Corwin

USA - November 24 2018 In Re Tangoe, Inc. Stockholders Litigation was one of those situations where everything that could go wrong did. According to the Plaintiff, the…

ISS Publishes Preliminary 2019 Compensation FAQs

USA - November 21 2018 ISS has published preliminary frequently asked questions related to compensation policies for 2019. Some key observations are noted below. Will any of…

ISS announces 2019 policy uodates

USA - November 19 2018 ISS has released updates to its 2019 benchmark proxy voting policies. There is no impact for the upcoming 2019 proxy season for U.S. companies…