Elizabeth Segaar

Elizabeth Segaar

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SEC Comment Letter Update

Overview - This article highlights comment letters publicly issued by the Securities and Exchange Commission (SEC) to Real Estate Investment Trusts (REITs) during 2022. The SEC issues comment letters in connection with...more

3/22/2023  /  Non-GAAP Financial Measures , Regulation S-K , REIT , SEC Comment Letter Process , Securities and Exchange Commission (SEC)

SEC Adopts Amendments to Modernize Reg S-K Disclosure Requirements

On August 26, the SEC modernized the disclosure requirements in Items 101 (Description of Business), 103 (Legal Proceedings), and 105 (Risk Factors) of Regulation S-K, reflecting the first significant revisions to these...more

9/2/2020  /  Disclosure Requirements , Environmental Social & Governance (ESG) , Human Capital , Modernization , Non-GAAP Financial Measures , Regulation S-K , Risk Factors , Securities and Exchange Commission (SEC) , Securities Exchange Act , Smaller Reporting Companies
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