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New 2025 Annual Report Requirements for PA Corporations, Nonprofits, and Associations

The Pennsylvania Associations Code now requires annual reports to be filed as a result of Pennsylvania Act 122 (the Act), which will affect Pennsylvania entities or associations, as well as foreign entities or associations...more

The SEC’s New Staff Legal Bulletin: A Strengthening of the ESG Framework

Summary - The Division of Corporation Finance of the U.S. Securities and Exchange Commission (SEC) issued a new SEC Staff Legal Bulletin outlining its views on excluding shareholder proposals under Rule 14a-8(i)(5), the...more

SEC Approves Nasdaq's Board Diversity Rules

Summary - The Securities and Exchange Commission (SEC) approved the Nasdaq Stock Market’s proposed listing rules regarding board diversity, which will require companies to have at least two diverse directors or explain why...more

SEC Modernizes Shareholder Proposal Rule

The Securities and Exchange Commission announced that it adopted amendments to modernize Rule 14a-8—the shareholder proposal rule, which governs the process for a shareholder to have its proposal included in a public...more

NYSE and NASDAQ Provide Temporary Listing Compliance Relief for Certain Listed Companies

In response to the COVID-19 pandemic, both the New York Stock Exchange (NYSE) and The Nasdaq Stock Market LLC (Nasdaq) have sought to provide temporary relief for certain listed companies on their respective exchanges....more

SEC Chairman and Division of Corporation Finance Director Release Public Statement on COVID-19 Impact Disclosure in Earnings...

On April 8, 2020, Jay Clayton, Chairman of the Securities and Exchange Commission (Commission), and William Hinman, Director of the Commission’s Division of Corporation Finance, released an unusual public statement addressing...more

Delaware Issues Modified Order Relating to Remote Meeting of Shareholders and Shareholder Notices

As companies continue to grapple with the impact of the COVID-19 outbreak on their ongoing operations, shareholder meetings have become an area of increasing concern for those companies subject to the reporting requirements...more

SEC Releases Two Additional C&DIs Related to Its COVID-19 Order Extending Certain Conditional Exemptions from Reporting and Proxy...

On April 6, 2020, the Securities and Exchange Commission (Commission) updated its Exchange Act Forms Compliance and Disclosure Interpretations (C&DIs) by answering two questions related to the Commission’s March 25, 2020,...more

Form 8-K Disclosures – COVID-19 Impacts

As a result of the operational and economic turmoil that has been caused by the global spread of COVID-19, many public reporting companies are considering disclosure obligations regarding the various ways the virus has...more

SEC Extends Conditional Relief From Reporting and Proxy Delivery Requirements for Public Companies Affected By COVID-19

On March 25, 2020, the United States Securities and Exchange Commission (SEC) issued a new order (the Order) and guidance (the Guidance) which continued to provide regulatory relief to public companies whose operations may be...more

SEC Provides Filing Extension for Reporting Companies and Individuals Affected by Coronavirus

The fallout from the 2019 coronavirus disease (COVID-19) outbreak has significantly impacted a number of global industries and financial markets, causing uncertainty and disruptions that continue to evolve....more

SEC Proposes to Modernize, Improve, and Simplify Disclosure Framework Under Regulation S-K

On August 8, 2019, the Securities and Exchange Commission (the SEC) voted to propose rule amendments to modernize the description of business, legal proceedings, and risk factor disclosures that public companies are required...more

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