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7 Feb 2019, 6:12 am
Item 407(c)(2)(vi) of Regulation S-K requires a description of a company’s process for nominating and evaluating director candidates. [read post]
15 Dec 2020, 1:05 pm
K. [read post]
20 May 2015, 7:17 am
In his initial and amended complaints, appellant sought compensation from K-C Building Association of Bowie, Inc., appellee, and others for injuries he ... [read post]
12 Oct 2017, 12:59 pm
The SEC has proposed a series of amendments to modernize and simplify disclosure requirements for public companies, investment advisers and investment companies, particularly those disclosure requirements under Regulation S-K. [read post]
1 Apr 2022, 12:47 pm
Many time the Tax Bracket of the C corporation will be less than that of the shareholder who would receive the K-1 from an S corporation. [read post]
25 May 2010, 12:53 am
There’s a new case note by Anja Wiesbrock in the German Law Journal that deals with the Kücükdeveci judgment of the ECJ. [read post]
28 Mar 2012, 9:57 am
Jeffery K. [read post]
9 Sep 2020, 6:30 am
The post SEC Adopts Amendments to Regulation S-K to Modernize Business, Legal Proceedings, and Risk Factor Disclosure Requirements appeared first on Brown Rudnick. [read post]
6 Feb 2017, 3:27 pm
C. [read post]
26 Mar 2010, 3:52 am
Shannon K. [read post]
22 Jun 2016, 5:00 am
The SEC’s new non-GAAP C&DIs provide examples of what the SEC staff could view as misleading non-GAAP disclosures. [read post]
31 Mar 2020, 4:22 pm
Specifically, the new C&DIs address the interplay of the Commission’s recent COVID-19 order and the filings that would otherwise be required under Exchange Act Rule 12b-25 from issuers who are unable to timely file certain reports with the SEC.Rule 12b-25(a) requires registrants who have failed to timely file Form 10-K (or Forms 10-Q, 20-F, 11-K, N-CSR or N-CEN) to file, within one business day after the due date, a Form 12b-25 disclosing the… [read post]
19 May 2014, 3:30 am
Here is Dave’s answer: Form 10-K was adopted shortly after the creation of the SEC in 1934. [read post]
13 Feb 2012, 12:28 pm
Exchange Act Rule 14a-21 mandates that shareholders be given an advisory vote to approve compensation of named executive officers, as disclosed under Item 402 of Regulation S-K. [read post]
30 Apr 2020, 7:10 pm
The mining operations disclosure guidance can be found in the Regulation S-K C&DIs under new Section 155. [read post]
19 Oct 2017, 8:04 am
By Mark S. [read post]
7 Feb 2010, 7:25 am
Here's our take on it. [read post]
8 Mar 2017, 6:36 am
Investors, the C-suite and boards have different views about what is, or should be, considered material information. [read post]
13 Dec 2020, 7:22 am
Item 101(c)(2) requires that a registrant: (more…) [read post]
SEC Proposes Modernized Business, Legal Proceedings and Risk Factor Disclosures Under Regulation S-K
9 Sep 2019, 2:11 pm
” The proposal is part of a comprehensive evaluation of the disclosure requirements that was recommended in the SEC’s Report on Review of Disclosure Requirements in Regulation S-K, prepared pursuant to the JOBS Act. [read post]