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Free Writings + Perspectives Blog

Articles: 1-10 of 489

What’s the Deal? - Structured Certificates of Deposit

USA - May 17 2022 Structured certificates of deposit are Financial Instruments representing a deposit of a specified amount of money for a fixed period of time. Unlike…

Call for SEC Hearing

USA - May 9 2022 On May 5, 2022, Congressman McHenry, the senior Republican on the House Financial Services Committee, and Congressman Huizenga, the senior Republican…

SEC Extends/Reopens Comment Periods for Certain Rulemakings, Including The Enhancement and Standardization of Climate-Related Disclosures for Investors

USA - May 9 2022 The US Securities and Exchange Commission (SEC) rulemaking process has received much attention under Chair Gensler’s leadership not only because of…

Sample Letter to Companies Regarding Disclosures Pertaining to Russia’s Invasion of Ukraine and Related Supply Chain Issues

Russia, Ukraine, USA - May 5 2022 The Staff of the US Securities and Exchange Commission’s Division of Corporation Finance released a sample comment letter that provides guidance…

Recalibrating Regulation of Private Markets?

USA - May 2 2022 In various public statements of late, representatives of the Securities and Exchange Commission have noted concern regarding the growth of the…

Notable Trends in the Private Markets

USA - April 11 2022 The private market ecosystem experienced strong growth in 2021. The number of recognized unicorns (defined as private companies having $1B+ valuation)…

SEC Proposes New SPAC Rules

USA - March 30 2022 On March 30, 2022, the SEC announced proposed rules regarding SPACs and the use of projections. The proposed rules would require expanded disclosures…

SEC Proposes to Exorcise the Investment Grade Rating Exemption from Regulation M

USA - March 25 2022 The SEC, today, proposed amendments that would remove the investment grade rating exemptions from Rules 101(c)(2) and 102(d)(2) of Regulation M. The…

New SEC CD&Is Impacting Mergers and Acquisitions

USA - March 24 2022 On March 22, 2022, the staff (Staff) of the US Securities and Exchange Commission (SEC) issued six compliance and disclosure interpretations (CD&Is)…

The SEC’s Acting Chief Accountant’s Perspective

USA - March 14 2022 On March 9, 2022, the Office of the Chief Accountant (“OCA”), released a statement regarding assessing the materiality of financial reporting errors…