At-the-market (ATM) offering programs continue to provide public real estate investment trusts (REITs) and other issuers an efficient means of raising capital over time by allowing a listed company to tap into the existing...more
The US Securities and Exchange Commission (SEC) adopted amendments that will expand quarterly disclosure of share repurchases in Form 10-Q quarterly reports and Form 10-K annual reports filed by domestic operating companies....more
5/9/2023
/ Amended Rules ,
Corporate Governance ,
Disclosure Requirements ,
Final Rules ,
Form 10-K ,
Form 10-Q ,
Form 20-F ,
Publicly-Traded Companies ,
Required Forms ,
Securities and Exchange Commission (SEC) ,
Share Buybacks ,
Stock Repurchases ,
XBRL Filing Requirements
Increased equity market volatility provides issuers with opportunities to repurchase shares at attractive prices. At the same time, issuers must consider how recent changes to the tax treatment of stock buybacks, potential...more
4/12/2023
/ 10b5-1 Plans ,
Corporate Governance ,
Excise Tax ,
Form 10-Q ,
Inflation Reduction Act (IRA) ,
IRS ,
ISDA Master Agreement ,
Publicly-Traded Companies ,
Regulation S-K ,
Reporting Requirements ,
Safe Harbors ,
Share Buybacks ,
Stock Repurchases