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Bass, Berry & Sims PLC | USA | 11 Sep 2020

Recent SEC Comment Letters of Interest Regarding COVID-19 Adjustments, SAB 99 and South Korea

Subscribers to our blog know that we monitor EDGAR for new SEC comment letters and enjoy bringing attention to the more interesting ones. In today’s…

Bass, Berry & Sims PLC | USA | 31 Aug 2020

Practical Takeaways on SEC Amended Disclosure Requirements for Business Description, Legal Proceedings and Risk Factors under Regulation S-K

On August 26, the SEC voted to adopt amendments to modernize the description of business (Item 101), legal proceedings (Item 103), and risk factor…

Bass, Berry & Sims PLC | USA | 27 Aug 2020

Updated Risk Factors in Response to COVID-19

Following up on our prior blog post regarding first quarter COVID-19 risk factor disclosure considerations and our prior blog post regarding second…

Troutman Pepper | USA | 26 Aug 2020

The Latest Successful Caremark Claim

In Teamsters Local 443 Health Services & Insurance Plan v. Chou, the Delaware Court of Chancery held, at the pleading stage, that plaintiff…

Hogan Lovells | USA | 30 Jul 2020

2020 Q2 Decisions Update - Hughes v. Hu, C.A. No. 2019-0112-JTL (Del. Ch. April 27, 2020)

Beginning in 2011, audits of Kandi Technologies Group, Inc. (KTG) suggested problems with disclosure of related party transactions, including…

Bass, Berry & Sims PLC | USA | 22 Jul 2020

Approaching COVID-19 Risk Factor Disclosure in Upcoming Quarterly Reports on Form 10-Q

In a first-quarter (for calendar year-end companies) SEC disclosure landscape dominated by COVID-19 considerations, almost all public companies…

Thompson Hine LLP | USA | 7 Jul 2020

Securities Quarterly Update

Welcome to the summer issue of Securities Quarterly Update, a publication that provides updates and guidance on securities regulatory and compliance…

Bass, Berry & Sims PLC | USA | 6 Jul 2020

EBITDA Margins Are Non-GAAP Measures Also

A recent SEC comment letter contained an exchange in which the Staff, in connection with a 10-K review, reminded the registrant to give equal…

Bass, Berry & Sims PLC | USA | 16 Apr 2020

Reevaluating Risk Factors in Response to COVID-19

As calendar-year public companies are beginning to prepare their Quarterly Report on Form 10-Q (Form 10-Q) for their first quarter, the novel…

Thompson Hine LLP | USA | 13 Apr 2020

Securities Quarterly

The coronavirus (COVID-19) pandemic has caused significant logistical, legal and operational challenges for public companies. This section summarizes…
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