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9 Jun 2023, 3:15 am by Liz Dunshee
The requirement under Reg S-K Item 303 to describe “known trends & uncertainties” is one of the trickier items to navigate in periodic reporting. [read post]
1 Jun 2023, 2:38 pm by Eugene Volokh
A motion for reconsideration pursuant to Rule 54(b) and a motion to amend judgment pursuant to Rule 59(e) … were filed by the … defendants …. [read post]
30 May 2023, 9:01 pm by renholding
On April 19, 2023, the Supreme Court removed two key potential obstacles to the criminal prosecution of foreign states and their agencies and instrumentalities in U.S. courts. [read post]
28 May 2023, 4:46 pm by Russell Knight
” 760 ILCS 3/1001(a),(b) Realistically, a court is going to order an accounting (number 4)  first to determine the extent of the breach of duty. [read post]
24 May 2023, 3:15 am by John Jenkins
If the filing of the Form 10-Q or Form 10-K report is delayed to a date more than four business days after the company’s annual meeting, the company should comply with Item 5.07 by filing a Form 8-K report before the filing deadline for the Item 5.07(b) report on the shareholder votes on other matters at the meeting. [read post]
23 May 2023, 5:16 am by Bruce D. Brown, Gabe Rottman
  Our acquaintance with the subject matter stems in part from our work at the Reporters Committee for Freedom of the Press, where we assist in coordinating the U.S. [read post]
21 May 2023, 6:00 am by Lawrence Solum
The hearsay rule is notoriously difficult to conceptualize precisely, because the canonical formulation, that hearsay is "an out-of-court declaration introduced for the truth of the matter asserted," is not transparent. [read post]
20 May 2023, 6:29 am by Thorsten Bausch (Hoffmann Eitle)
In order to maintain confidence in the independence and impartiality of the court, to allow judges to work together in a spirit of mutual trust and to avoid potential conflicts of interest, the judge may not act as a representative before the Court, as provided for in Article 48 of the Agreement, in any matter, and may not give legal or technical advice in any capacity on a case pending before the Court or after being instructed to prepare therefor. [read post]
16 May 2023, 9:01 pm by renholding
The SEC’s complaint pointed to statements made by Vale in its 20-F and 6-K filings, as well as in its sustainability reports and more broadly. [read post]
16 May 2023, 1:41 pm by Michael Lowe
(B) The drug or other substance has a currently accepted medical use in treatment in the United States. [read post]
9 May 2023, 9:01 pm by renholding
Directors as a matter of course should have robust information about the independence and aims of director nominees before recommending a vote for or against their candidacy.[5]  Once in possession of such information, directors “have a fiduciary duty to disclose to the shareholders the available material facts that would enable them to make an informed decision[.] [read post]
30 Apr 2023, 8:00 pm by Kurt R. Karst
As background, FDC Act § 505(q) states that FDA shall not delay approval of a pending ANDA, 505(b)(2) application, or 351(k) biosimilar application as a result of a citizen petition submitted to the Agency pursuant to 21 C.F.R. [read post]