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Dodd-Frank Blog

Articles: 1-10 of 606

Acting SEC Chair Orders Review of Climate Disclosures

USA - February 24 2021 In a public statement Acting SEC Chair Allison Herren Lee noted that he had directed the Division of Corporation Finance to enhance its focus on…

Proxy Statement Adequately Described Purpose of Equity Incentive Plan

USA - December 21 2020 In Pascal v. Czerwinski et al, the Delaware Court of Chancery considered whether disclosures in Columbia Financial’s 2019 proxy statement related to…

ISS Issues Compensation and Equity Compensation Plan FAQs for 2021

USA - December 21 2020 ISS has posted its usual suite of interpretive material for the upcoming proxy season…

SEC Adopts Final Rules for the Disclosure of Payments by Resource Extraction Issuers

USA - December 16 2020 The SEC adopted final rules that will require resource extraction issuers that are required to file reports under Section 13 or 15(d) of the…

Exceptions to Beneficial Ownership Disclosure of Private Companies in Corporate Transparency Act

USA - December 15 2020 The pending National Defense Authorization Act (NDAA) for Fiscal Year 2021 (H.R. 6395) will require many private companies to confidentially report…

Pending Defense Bill to Require Reporting of Beneficial Ownership of U.S. Private Companies

USA - December 12 2020 The National Defense Authorization Act (NDAA) for Fiscal Year 2021 (H.R. 6395) conference report that passed the Senate will require private…

Form for an Officer/Director to Attest to an Electronic Signature on an SEC Filing

USA - November 21 2020 The SEC has adopted final rules regarding electronic signatures with respect to Regulation S-T Rule 302…

SEC Amends Rules for MD&A and other Financial Disclosures

USA - November 20 2020 The SEC adopted amendments intended to modernize, simplify and enhance certain financial disclosure requirements in Regulation S-K, including rules…

SEC Commissioners Explain Dissent from Enforcement Action Related to 10b5-1 Plan

USA - November 13 2020 We previously discussed an SEC Enforcement action against Andeavor LLC for controls violations relating to a stock buyback plan it implemented while…

SEC Harmonizes and Improves Exempt Offering Framework

USA - November 3 2020 The SEC adopted final rules which the SEC believes harmonizes, simplifies, and improves the complex exempt offering framework. The amendments…