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Sleeper Issue? Deferred Tax Assets under a Trump Administration

Update as of December 6, 2017: Congress and the President are nearing the finish line for significant tax reform with the likelihood of passing by the end of the year. Since it has the potential to significantly change the...more

SEC Chairman Clayton Expects New Rules on Smaller Reporting Company Definition Soon

We thought you may find of interest prepared remarks by SEC Chairman Jay Clayton at the annual Government-Business Forum on Small Business Capital Formation held on November 30, 2017, where he stated, “In the coming months I...more

SEC Comment about “Affiliate” Stockholder in Public Float Calculation

In monitoring SEC comment letters, we came across this SEC comment letter made public this month. It serves as a reminder to registrants that, when calculating a company’s public float, there is an informal presumption that a...more

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