News & Analysis as of

Disclosure Requirements Reporting Requirements Smaller Reporting Companies

Charles E. Rounds, Jr. - Suffolk University...

The federal Corporate Transparency Act (CTA), whose constitutionality is currently being tested in the courts, creates another...

The federal Corporate Transparency Act (CTA), effective January 1, 2024, whose constitutionality is currently being tested in the courts, follows in the footsteps of the IRC in that it creates a limited statutory exception...more

DarrowEverett LLP

The Heat Is On SEC’s Climate-Related Disclosure Rules

DarrowEverett LLP on

On March 6, 2024, the U.S. Securities and Exchange Commission (the “SEC”) adopted new final rules requiring issuers to include extensive disclosure in registration statements and periodic reports regarding material...more

Mintz - Venture Capital & Emerging Companies...

Important Updates to the New York LLC Transparency Act

Clients with Limited Liability Companies in New York Likely Impacted - The New York LLC Transparency Act (NYLTA) has recently been amended. The key take-aways are as follows: Effective Date has been pushed back a...more

Fenwick & West LLP

Understanding the Corporate Transparency Act After National Small Business United

Fenwick & West LLP on

On January 1, 2024, the Corporate Transparency Act (CTA) came into effect. The CTA represents a novel regulatory development in the United States that requires a broad class of legal entities (referred to as “reporting...more

J.S. Held

Crosscurrents: The SEC’s Standardized Climate-Related Disclosures as Adopted

J.S. Held on

After a significant delay, the Securities and Exchange Commission (SEC) adopted its final rule on Wednesday, March 5, 2024, that requires companies who file registration statements and annual reports to disclose material...more

Goldberg Segalla

What Small Businesses Should Know about Changes to the Corporate Transparency Act

Goldberg Segalla on

Effective January 1, 2024 the Corporate Transparency Act requires small businesses with fewer than 20 employees to report their ownership information to the U.S. Department of Treasury Financial Crimes Enforcement Network...more

Mandelbaum Barrett PC

Corporate Transparency Act

Mandelbaum Barrett PC on

On January 1, 2024, the Corporate Transparency Act (the “CTA”) will become law and will impose reporting obligations which will impact millions of small businesses across the United States. It is critical for business owners...more

Fenwick & West LLP

Biotech Companies Continue to Make Progress on ESG

Fenwick & West LLP on

A Look at the Disclosure Practices of Small and Mid-Size Companies - In our report we continue to look at the progress that smaller public biotech companies have made in their reporting on environmental, social and...more

Akin Gump Strauss Hauer & Feld LLP

Corporate Transparency Act: New Beneficial Ownership Reporting Requirements Starting January 1, 2024

Key Points - The Corporate Transparency Act (the “CTA”), implemented primarily through a rule published by FinCEN on September 30, 2022, the Beneficial Ownership Information Reporting Rule (“BOIR Rule”), becomes effective...more

Bass, Berry & Sims PLC

The Corporate Transparency Act: A Primer for “Small” Businesses

Bass, Berry & Sims PLC on

The Corporate Transparency Act (CTA), which aims to curb illicit financial activities like money laundering and other fraudulent activities, will go into effect on January 1, 2024. Consequentially, many types of businesses,...more

Lowenstein Sandler LLP

Bipartisan Bill Seeks to Delay FinCEN’s Beneficial Ownership Reporting Requirements

Lowenstein Sandler LLP on

On August 1, a bipartisan bill was introduced to modify the Corporate Transparency Act (CTA). The Protect Small Businesses and Prevent Illicit Financial Activity Act (H.R. 5119) was introduced in the U.S. House of...more

Skadden, Arps, Slate, Meagher & Flom LLP

Capital Markets - 2023 SEC Filing Deadlines and Financial Statement Staleness Deadlines

To prepare for 2023, reporting companies should be aware of applicable SEC filing deadlines and financial statement “staleness” dates, as well as regulatory reforms that may affect the preparation and contents of disclosures...more

Fox Rothschild LLP

Deep Dive: GHG Reporting Under the SEC's Proposed Climate-Related Disclosure Rule

Fox Rothschild LLP on

Following up on our previous alert that summarized the Securities and Exchange Commission’s (SEC) Proposed Rule for the “Enhancement and Standardization of Climate-Related Disclosures for Investors” (the “Proposed Rule”), we...more

Jones Day

SEC Proposes Amendments to "Accelerated Filer" and "Large Accelerated Filer" Definitions

Jones Day on

The Situation: The U.S. Securities and Exchange Commission ("SEC") proposed amendments to the definitions of "accelerated filer" and "large accelerated filer" under the Securities Exchange Act of 1934. The Result: The...more

Snell & Wilmer

Corporate Communicator - Winter 2018-2019

Snell & Wilmer on

SEC Adopts Final Rules for Disclosure of Hedging Policies. On December 18, 2018, the SEC approved final rules regarding the disclosure of a company’s hedging practices or policies, as mandated by the Dodd-Frank Act. This...more

Skadden, Arps, Slate, Meagher & Flom LLP

Reminders of Recent Updates for Upcoming SEC Filings

The SEC recently adopted amendments to disclosure requirements applicable to various registration statements and periodic reports, including minor changes to applicable form cover pages. ...more

Cooley LLP

Blog: Would semiannual reporting really have a major effect on costs?

Cooley LLP on

You remember, of course, that last month, the president, on his way out of town for the weekend, tossed out to reporters the idea of eliminating quarterly reporting. The argument is that the change would not only help to...more

Stinson - Corporate & Securities Law Blog

Treasury Issues Plan to Streamline Capital Markets Regulation

Pursuant to Executive Order 13772, the Treasury Department has issued a report that identifies laws, treaties, regulations, guidance, reporting and record keeping requirements, and other government policies that promote or...more

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