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Results: 1-10 of 1,165

SEC Nixes 40 Act Registration of Cryptocurrency Related Funds for Now
  • Stinson Leonard Street LLP
  • USA
  • January 18 2018

In a letter to representatives of the Investment Company Institute and the Securities Industry and Financial Markets Association, the SEC staff


FASB to Revise Accounting for Tax Act
  • Stinson Leonard Street LLP
  • USA
  • January 12 2018

FASB received unsolicited input from banks and insurance companies and related trade groups on the accounting for what is referred to as the Tax Cuts


Initial Tax Disclosures Regarding 162(m) in Proxy Statements
  • Stinson Leonard Street LLP
  • USA
  • January 5 2018

Many know that the Section 162(m) deduction limit for performance-based compensation has been repealed by the recent tax legislation together with


New Tax Act Disclosures, Explanations and Examples
  • Stinson Leonard Street LLP
  • USA
  • January 1 2018

Disclosures regarding the new tax act, often referred to as the Tax Cuts and Jobs Act or TCJA, continue to be prominent in SEC filings. Set forth blow


Pay Ratio Disclosure Checklist
  • Stinson Leonard Street LLP
  • USA
  • December 27 2017

Calculating pay ratios for public companies can be a difficult and time-consuming project. While recent interpretative guidance from the Commission


SEC Denies No Action Request Despite Board Analysis under SLB 14I
  • Stinson Leonard Street LLP
  • USA
  • December 26 2017

Apple sought to exclude a shareholder proposal regarding the establishment of a Human Rights Committee on the basis that it involved the company’s


SEC Guidance on Accounting for the Tax Cuts and Jobs Act and Form 8-K Obligations
  • Stinson Leonard Street LLP
  • USA
  • December 22 2017

As Christmas Eve approached with vacations and holiday shopping in full swing, President Trump signed the Tax Cut and Jobs Act and the SEC promptly


SEC Charges CEODirector with Sarb-Ox Loan Violations for Unreimbursed Advances that Were Outstanding for 5 to 36 Days and Misleading Independence Assertions
  • Stinson Leonard Street LLP
  • USA
  • December 22 2017

According to the SEC in an order settling an enforcement action, Alan Shortall was CEO and Chairman of Unilife Corporation, a Nasdaq listed issuer


New Tax Bill Unleashes Flood of SEC Disclosures
  • Stinson Leonard Street LLP
  • USA
  • December 21 2017

The new tax bill awaiting President Trump’s signature has unleashed a flood of disclosures in SEC filings. The new bill was unartfully renamed “To


Issuers Seek to Exclude Images from Shareholder Proposals Under SLB 14I
  • Stinson Leonard Street LLP
  • USA
  • December 18 2017

Among other things, SEC Staff Legal Bulleting No. 14I provides guidance on excluding images from shareholder proposals. SLB14I provides the Division