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SEC Adopts Rules to Enhance and Standardize Climate-Related Disclosure

The Securities and Exchange Commission (SEC) adopted rules expanding climate-related disclosure requirements in annual reports and registration statements for U.S. public companies and foreign private issuers. The final...more

SEC Modernizes Beneficial Ownership Reporting Rules

Summary - On October 10, 2023, the Securities and Exchange Commission (SEC) adopted amendments to the rules governing beneficial ownership reporting under Sections 13(d) and 13(g) of the Securities Exchange Act of 1934...more

SEC Increases Scrutiny of Whistleblower Protections

Summary - The Securities and Exchange Commission (SEC) has recently announced settlements with a number of companies whose separation agreements or internal policies the SEC viewed as impeding employees’ participation in the...more

SEC Adopts New Cybersecurity Reporting Rules, Setting Up Various Compliance Challenges

After an extensive comment period, the SEC announced on July 26 that it was formally adopting new rules for public companies governing cybersecurity disclosures. The rules had generated significant backlash from public...more

Determining Insolvency: A Critical Duty for Directors at Distressed Companies

Summary - If a corporation’s directors fail to identify the pivotal point at which their company becomes legally insolvent, they can be held personally liable for breaching their fiduciary duties to the corporation’s...more

SEC Adopts Amendments Regarding Rule 10b5-1 Trading Arrangements and Related Disclosures

Summary - The Securities and Exchange Commission on December 14, 2022, adopted final rules to amend Rule 10b5-1 under the Securities Exchange Act of 1934, as amended (Exchange Act). The amendments apply a cooling-off...more

SEC Proposes Revisions to Shareholder Proposal Rules

Summary - The Securities and Exchange Commission (SEC) last month proposed revisions to Rule 14a-8 under the Securities Exchange Act of 1934, as amended (Exchange Act), which require companies subject to the federal proxy...more

SEC Proposes Changes to Disclosure Requirements Relating to Share Repurchases

Summary - The Securities and Exchange Commission (SEC) recently issued a proposal that would require more detailed and frequent disclosure of issuer share repurchases, often referred to as stock buybacks....more

Hotel Group Seller’s COVID-19 Response Breaches ‘Ordinary Course’ Covenant, Excusing Buyer’s Performance

Delaware’s Supreme Court held this month that a buyer’s obligation to close a hotel group purchase was excused where the seller adopted what it described as “proportional changes in response to extraordinary...more

SEC Adopts Requirement for Universal Proxy Cards in Director Elections

Summary - The Securities and Exchange Commission (SEC) recently adopted new Rule 14a-19 and amended existing federal proxy rules to require public companies to use universal proxy cards in all non-exempt solicitations...more

The SEC’s New Staff Legal Bulletin: A Strengthening of the ESG Framework

Summary - The Division of Corporation Finance of the U.S. Securities and Exchange Commission (SEC) issued a new SEC Staff Legal Bulletin outlining its views on excluding shareholder proposals under Rule 14a-8(i)(5), the...more

The SEC’s Open Comment Letter on Climate Change Disclosure: What Public Companies Should Be Doing Now

Summary - Public companies should enhance their disclosure on the impact of climate change in line with the SEC’s open comment letter issued on September 29, 2021....more

SEC Approves Nasdaq's Board Diversity Rules

Summary - The Securities and Exchange Commission (SEC) approved the Nasdaq Stock Market’s proposed listing rules regarding board diversity, which will require companies to have at least two diverse directors or explain why...more

SEC’s Acting Director of Division of Corporation Finance Addresses ESG Disclosure Framework

John Coates, the Acting Director of the Division of Corporation Finance of the Securities and Exchange Commission (SEC), issued a public statement entitled “ESG Disclosure – Keeping Pace with Developments Affecting Investors,...more

SEC Adopts Amendments to Financial Disclosures about Acquisitions and Dispositions of Businesses

On May 21, 2020, the Securities and Exchange Commission (the SEC) announced the adoption of amendments to certain rules and forms relating to financial disclosures about acquisitions and dispositions of businesses “to improve...more

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