In anticipation of the upcoming reporting season, we highlight rule changes, guidance, and trends for public companies to consider in preparing annual report and proxy statement disclosures in 2021.
During 2020, the U.S....more
12/8/2020
/ Annual Meeting ,
Annual Reports ,
Board of Directors ,
CD&A ,
Coronavirus/COVID-19 ,
Disclosure Requirements ,
Diversity ,
E-Signatures ,
Enforcement Actions ,
Form 10-K ,
Glass Lewis ,
Institutional Shareholder Services (ISS) ,
Item 103 ,
Item 105 ,
Key Performance Indicators (KPIs) ,
Proxy Voting Guidelines ,
Publicly-Traded Companies ,
Questionnaires ,
Regulation S-K ,
Reporting Requirements ,
Securities and Exchange Commission (SEC)
During uncertain times, public companies may find themselves in need of additional capital, but a traditional follow-on underwritten public offering may be out of reach or considered too risky. Alternative ways to access the...more
8/19/2020
/ 20% Rule ,
Anti-Dilution Terms ,
Board of Directors ,
Business Judgment Rule ,
Documentation ,
Due Diligence ,
Fiduciary Duty ,
Investors ,
Lock-Up Requirements ,
Minorities ,
Municipal Securities Issuers ,
PIPEs ,
Publicly-Traded Companies ,
Shareholders ,
Voting Rights
The U.S. Securities and Exchange Commission (SEC) issued rule updates and guidance in 2019 that are intended to simplify certain public reporting requirements, clarify the staff’s expectations with respect to no-action relief...more
12/10/2019
/ Corporate Governance ,
EDGAR ,
Environmental Social & Governance (ESG) ,
Final Rules ,
Glass Lewis ,
Institutional Investors ,
Institutional Shareholder Services (ISS) ,
New Guidance ,
No-Action Letters ,
No-Action Requests ,
Proxy Advisors ,
Proxy Season ,
Proxy Statements ,
Publicly-Traded Companies ,
Rule 14a-8 ,
Rule 14a-8(i)(7) ,
Securities and Exchange Commission (SEC) ,
Shareholder Proposals ,
XBRL Filing Requirements