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Results:1-10 of 87

SEC brings enforcement action for violation of "equal or greater prominence" requirement in presentation of non-GAAP financial measures
  • Hogan Lovells
  • USA
  • January 30 2019

The SEC's Division of Enforcement recently instituted cease-and-desist proceedings against a company for violating Section 13(a) of the Exchange Act


SEC adopts requirement for disclosure of hedging policies for employees, officers, and directors
  • Hogan Lovells
  • USA
  • January 24 2019

On December 18, 2018, the SEC adopted a requirement for U.S. public companies to provide proxy disclosure of any practices or policies they have


Effective date approaching for new SEC mining property disclosure regime
  • Hogan Lovells
  • USA
  • January 16 2019

On October 31, 2018, the SEC released comprehensive property disclosure rules for mining registrants that represent the first major change to the


SEC staff issues important guidance on shareholder proposals for the 2019 proxy season
  • Hogan Lovells
  • USA
  • November 7 2018

On October 23, the SEC’s Division of Corporation Finance issued Staff Legal Bulletin No. 14J (CF) (SLB 14J) to provide new guidance on the application


IRS issues initial guidance on application of Code Section 162(m) as amended by the Tax Cuts and Jobs Act
  • Hogan Lovells
  • USA
  • August 30 2018

On August 21, the Internal Revenue Service (IRS) issued Notice 2018-68 containing much-awaited interpretive guidance on Section 162(m) of the Internal


SEC increases Rule 701 disclosure threshold and issues concept release on updating compensatory offering rules
  • Hogan Lovells
  • USA
  • August 16 2018

The SEC recently amended Securities Act Rule 701, which provides a registration exemption for securities sold by non-reporting companies to their


SEC issues new interpretive guidance on cybersecurity disclosures
  • Hogan Lovells
  • USA
  • March 5 2018

On February 21, the Securities and Exchange Commission published interpretive guidance to assist public companies in preparing disclosures about


NYSE amends rule on issuance of material news to prohibit release immediately after market close
  • Hogan Lovells
  • USA
  • December 18 2017

On December 4, the SEC approved a New York Stock Exchange rule change that prohibits the issuance of material news by listed companies in the period


SEC staff issues important guidance on shareholder proposals for the 2018 proxy season
  • Hogan Lovells
  • USA
  • November 16 2017

On November 1, the staff of the SEC's Division of Corporation Finance issued Staff Legal Bulletin No. 14I (CF) (SLB 14I) to provide guidance on


SEC proposes rule amendments under the FAST Act to modernize and simplify disclosure
  • Hogan Lovells
  • USA
  • November 14 2017

The SEC recently proposed amendments intended to update, streamline and improve its disclosure framework and to reduce the compliance burden for