Payam Siadatpour

Payam Siadatpour

Eversheds Sutherland (US) LLP

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SEC modernizes the description of business, legal proceedings, and risk factors disclosure requirements

On August 26, 2020, the Securities and Exchange Commission (the SEC) adopted rule amendments to the description of business (Item 101), legal proceedings (Item 103), and risk factor (Item 105) disclosures required by...more

9/30/2020  /  Amended Rules , Corporate Governance , Disclosure Requirements , Final Rules , Form 10-K , Form 10-Q , Publicly-Traded Companies , Regulation S-K , Securities and Exchange Commission (SEC)

Significant strides: SEC adopts new “significant subsidiary” tests for investment companies and reduces financial information...

On May 21, 2020, the Securities and Exchange Commission (the SEC) adopted rule amendments that will impact the requirement of Investment Companies (as defined below) to disclose the financial statements of certain of its...more

6/16/2020  /  Acquisitions , Final Rules , Investment Companies , Popular , Portfolio Companies , Securities and Exchange Commission (SEC) , Subsidiaries
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