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SEC Amends Disclosure Requirements for Business Description, Legal Proceedings and Risk Factors

Companies will need to address these amendments when preparing their future SEC reports to reflect the SEC’s changes to certain long-standing disclosure requirements. Items 101 (Description of Business), 103 (Legal...more

VC Update—The Return of the Down Round

COVID-19 has brought back financing terms not seen in the VC market since the last financial crisis. As valuations of public company comparables crumble and VCs engage in stricter price discipline, start-ups able to raise...more

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