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30 May 2024, 6:32 am
Moab Partners, L.P.1, to address a circuit split related to whether disclosures required by Item 303 of SEC Regulation S-K, which requires companies to disclose trends or uncertainties likely to have a material impact on a company’s financial position, could give rise to securities fraud claims under Section 10(b) of the Exchange Act and Rule 10b-5. [read post]
30 May 2024, 5:03 am
Experienced firms, like K. [read post]
29 May 2024, 4:24 pm
The Toitū Te Tiriti (honour the treaty) movement to uphold New Zealand’s founding constitutional document between the British Crown and Māori—Te Tiriti o Waitangi (the Treaty of Waitangi)—seeks to continue the momentum of previous activations at the meeting house of the Kīngitanga (Māori king movement) and the treaty grounds in January and February 2024. [read post]
29 May 2024, 3:52 pm
Barry reports one student’s response to the exercise:As a student of color, I feel like there’s always a towering elephant in the law school classroom: the overwhelming majority of textbook authors and professors are white. [read post]
29 May 2024, 5:49 am
For example, the changes to the SEC requirements for incident reporting may be useful to retirement plan sponsors as they consider their own incident response plans, should a data breach experienced by a 401(k) plan involve the data of their current and former employees. [read post]
29 May 2024, 4:00 am
K. (2000). [read post]
28 May 2024, 11:54 am
K. [read post]
27 May 2024, 10:00 pm
DOL's EBSA division issues a final rule that rescinds ''association health plans, '' noting the expanded definition of ''employer'' under the prior final rule marked a substantial departure from the DOL's longstanding pre-rule guidance on ERISA's definition of "employer. [read post]
25 May 2024, 3:07 pm
Attorney James K. [read post]
24 May 2024, 9:30 pm
Kennedy, of Harvard Law School; and Michael K. [read post]
24 May 2024, 2:16 pm
“This case demonstrates how important it is for whistleblowers who report fraud by government contractors to be fully compensated under the False Claims Act,” said David K. [read post]
24 May 2024, 7:22 am
Related: LLC, S-Corp, & C-Corp: What’s Best for US Expats? [read post]
24 May 2024, 7:17 am
With some notable exceptions (including – but not only – the Daily Mail’s reporting, which generally pixelates or shields the children’s faces), much mainstream media coverage has failed to do so. [read post]
24 May 2024, 6:46 am
The rest of the Form 1120-S consists of five schedules: Schedule B: Other Information Schedule K: Shareholders’ Pro Rata Share Items Schedule L: Balance Sheet per Books Schedule M-1: Reconciliation of Income (Loss) per Books with Income (Loss) per Return Schedule M-2: Analysis of Accumulated Adjustments Account, Shareholders’ Undistributed Taxable Income Previously Taxed, Accumulated Earnings and Profits, and Other Adjustments Account While this may… [read post]
24 May 2024, 3:00 am
Republican Chair Investigating Chamber of Commerce in Seismic K Street Shift Yahoo News – Taylor Giorno (The Hill) | Published: 5/16/2024 A decade ago, a Republican committee chairperson investigating Washington’s biggest business advocacy organization would have been unthinkable. [read post]
24 May 2024, 2:00 am
The SEC adopted final rules requiring, inter alia, disclosure of material cybersecurity incidents on Form 8-K. [read post]
23 May 2024, 10:30 pm
Calhoun vs Article 19 TFEU’s present While the issue of slavery has receded into the annals of history, the rationale behind Calhoun’s unanimity theory has found echoes in the EU’s Article 19, albeit inadvertently. [read post]
23 May 2024, 9:03 pm
[A]s of May 22, 2024, 17 companies have disclosed cybersecurity incidents under Item 1.05 over the course of 26 filings (inclusive of 8-K amendments) whereas 7 companies reported cybersecurity incidents under Item 7.01 or 8.01. [read post]
23 May 2024, 9:01 pm
In those cases, the company should disclose the incident in an Item 1.05 Form 8-K, include a statement noting that the company has not yet determined the impact (or reasonably likely impact) of the incident, and amend the Form 8-K to disclose the impact once that information is available.[8] The initial Form 8-K filing, however, should provide investors with information necessary to understand the material aspects of the nature, scope, and timing of the… [read post]
23 May 2024, 9:00 pm
That rulemaking added a paragraph (d) to Item 408 of Regulation S-K. [read post]
