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14 Dec 2023, 3:30 am
inline [December 12, 2023] I’m sure you saw a reference to DOJ guidance on delay of Item 1.05 disclosure in that last CDI. [read post]
28 Nov 2023, 3:15 am
I’ve also included marked versions of the revised CDIs. [read post]
22 Nov 2023, 4:15 am
Note that the Staff issued some new and revised Regulation S-K CDIs regarding pay versus performance disclosure yesterday! [read post]
21 Nov 2023, 4:10 am
Will we get more CDIs during this holiday week? [read post]
21 Nov 2023, 4:05 am
Well, come sit by the fire my friends and let your intrepid blogger tell you a little story about the birth of the CDIs. [read post]
21 Nov 2023, 2:00 am
In multiple blogs, Dave included the full text of the CDIs, grouped by topic. [read post]
20 Nov 2023, 3:00 am
The revised CDI is most definitely a proxy season classic. [read post]
20 Nov 2023, 2:55 am
The interpretive position described in this CDI does not prohibit this helpful practice. [read post]
20 Nov 2023, 2:45 am
As a result, I am particularly thankful for these new and revised CDIs! [read post]
11 Nov 2023, 4:25 am
Key takeaways from Hong Kong Fintech Week Hong Kong Fintech Week 2023 saw several new policy and regulatory announcements by the Financial Services and the Treasury Bureau (the FSTB), the Securities and Futures Commission (the SFC) and the Hong Kong Monetary Authority (the HKMA). [read post]
9 Oct 2023, 9:01 pm
John and J.T. address these complex topics in 13 minutes: – The EU’s Corporate Reporting Sustainability Directive – Corp Fin’s New 10b5-1 and Buybacks CDIs – Changes to Nasdaq’s listing rules on code of conduct waivers – Claims that litigation is “without merit” can come back to bite you – The SEC’s recent Form 12b-25 enforcement actions As always, if you have insights on a securities law, capital markets or corporate… [read post]
28 Sep 2023, 3:30 am
The new CDIs address the following areas: Question 128D.14 – Awards granted in fiscal years prior to an equity restructuring (such as a spin-off) that are retained by the holder must be included in the calculation of executive compensation actually paid. [read post]
13 Sep 2023, 1:36 pm
District Court for the Eastern District of Pennsylvania unsealed a qui tam FCA lawsuit (originally filed on October 5, 2022) alleging Penn State University failed to provide “adequate security” for Covered Defense Information (CDI), as contractually required by the DFARS 252.204-7012 clause. [read post]
6 Sep 2023, 2:05 am
These include: Patient support services Medical billing and coding Telemedicine Payment posting Denial management Patient collections Reporting/analysis Patient registration Patient eligibility and authorization Transcription Clinical documentation improvement (CDI) Claims submission Clinical abstractors Medical review specialists Implementation specialists Each of these services comes with its own set of technicalities and requirements. [read post]
3 Sep 2023, 4:00 pm
TotalEnergies recherche un ingénieur brevets (H/F) en CDI. [read post]
31 Aug 2023, 3:30 am
[August 30, 2023] Corp Fin also issued a new Regulation AB CDI. [read post]
28 Aug 2023, 3:20 am
The text of each new CDI is set forth below. [read post]
28 Aug 2023, 3:15 am
I suppose the fact that Corp Fin didn’t address this topic in this batch of CDIs may mean that the Staff is still kicking it around, so stay tuned. [read post]
25 Aug 2023, 3:25 am
Exchange Act Rules CDI Question 135.02 confirms that the box in Part II of Form 12b-25 is to be checked only if the filing is expected to be made within the applicable, i.e., 15 or 5-day, extension period. [read post]
15 Aug 2023, 9:03 pm
The survey focused on topics that were both frequently the subject of a comment letter and addressed in the CDI updates and found that: – Equal or greater prominence was the top non-GAAP issue triggering a comment letter – The top three comment letter issues were all addressed in the December 2022 CDI updates — the next two being recurring expenses and individually tailored measures The survey also provides examples of comments on each topic addressed in the… [read post]
