Caroline Henry

Faegre Drinker Biddle & Reath LLP

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Corporate Transparency Act: Congress Ensnares Small Business in the Fight Against Money Laundering

Every small business will be required to identify its beneficial owners to the U.S. Treasury under recently enacted federal legislation intended to crack down on the abuse of shell companies. The purpose of the new law is...more

2/10/2021 / Anti-Money Laundering , Beneficial Owner , Corporate Transparency Act , FinCEN , Reporting Requirements

SEC Gives Management’s Discussion and Analysis (MD&A) a Makeover

With the aim of eliminating certain duplicative disclosures, and modernizing and enhancing Management’s Discussion and Analysis (MD&A) disclosures for the benefit of investors while reducing the compliance burden on...more

2/14/2020 / Corporate Governance , Disclosure Requirements , MD&A Statements , New Guidance , Proposed Amendments , Publicly-Traded Companies , Regulation S-K , Securities and Exchange Commission (SEC) , Tax Cuts and Jobs Act

MD&A’s Makeover, Part II: Interpretive Guidance on the Use of KPIs and Metrics in MD&A

When preparing the Management’s Discussion and Analysis, or MD&A, sections of their upcoming Form 10-K filings and registration statements, companies should consider new Securities and Exchange Commission (SEC) interpretive...more

2/13/2020 / Disclosure Requirements , MD&A Statements , Proposed Amendments , Regulation S-K , Securities and Exchange Commission (SEC)

MD&A’s Makeover, Part I: Proposed Amendments to Financial Disclosure Requirements in Regulation S-K

The Securities and Exchange Commission (SEC) has proposed amendments to simplify and enhance certain financial disclosure requirements in Regulation S-K. The proposed amendments, released January 30, 2020, would eliminate...more

2/12/2020 / Disclosure Requirements , Financial Statements , MD&A Statements , Proposed Amendments , Regulation S-K , Securities and Exchange Commission (SEC)

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