When the Corporate Transparency Act (CTA) goes into effect in January 2024, millions of companies will face new beneficial ownership reporting obligations.
The Financial Crimes Enforcement Network has proposed allowing...more
Rule proposals, if adopted, would more closely align de-SPAC mergers with traditional IPOs with respect to disclosure requirements, marketing practices, and gatekeeper obligations.
Proposed Rules would significantly...more
4/18/2022
/ Conflicts of Interest ,
Disclosure Requirements ,
EGCs ,
Fiduciary Duty ,
Financial Statements ,
Initial Public Offering (IPO) ,
Investment Company Act of 1940 ,
Mergers ,
Proposed Rules ,
PSLRA ,
Safe Harbors ,
Securities Act of 1933 ,
Securities and Exchange Commission (SEC) ,
Securities Exchange Act of 1934 ,
Shareholders ,
Shell Corporations ,
Special Purpose Acquisition Companies (SPACs)
The SEC takes a highly anticipated first step toward updating Rule 701 and Form S-8 -
Amendments to Rule 701 would increase the cap on exempt offerings and ease disclosure burdens.
Revisions to Form S-8 would permit...more
1/22/2021
/ Fair Market Value ,
Financial Statements ,
GAAP ,
Gig Economy ,
Internal Revenue Code (IRC) ,
Offerings ,
Proposed Rules ,
Reporting Requirements ,
Securities Act of 1933 ,
Securities and Exchange Commission (SEC) ,
Securities Exchange Act of 1934 ,
Valuation