Michael Hermsen on Securities and Exchange Commission (SEC)

SEC’s Proposed Amendments to Accelerated and Large Accelerated Filer Definitions

On May 9, 2019, the US Securities and Exchange Commission (SEC) proposed revisions to the accelerated filer and large accelerated filer definitions in 17 CFR 12b-2 (Rule 12b-2). These proposed changes would reduce the number...more

5/14/2019 / Accelerated Filers , Comment Period , Financial Statements , Publicly-Traded Companies , Regulatory Agenda , Regulatory Burden , Rulemaking Process , Sarbanes-Oxley , Securities and Exchange Commission (SEC) , Smaller Reporting Companies

SEC’s Proposed Disclosure Improvements for Business Acquisitions and Dispositions

On May 3, 2019, the US Securities and Exchange Commission (SEC) proposed revisions to financial statement disclosures with respect to business acquisitions and dispositions required by Regulation S-X’s Rule 3-05 (Financial...more

5/9/2019 / Amended Rules , Disclosure Requirements , Financial Statements , Publicly-Traded Companies , Real Estate Companies , Regulation S-X , Securities and Exchange Commission (SEC) , Securities Regulation

Disclosure of Board Self-Identified Diversity Characteristics

On February 6, 2019, the staff of the US Securities and Exchange Commission (SEC) issued two identical Regulation S-K compliance and disclosure interpretations (C&DIs)...more

2/11/2019 / Board of Directors , CD&I , Disclosure Requirements , Publicly-Traded Companies , Regulation S-K , Regulatory Oversight , Regulatory Requirements , Securities and Exchange Commission (SEC)

SEC Adopts Dodd-Frank Hedging Disclosure Rule

On December 18, 2018, the US Securities and Exchange Commission adopted a final rule requiring companies to disclose their hedging policies and practices for employees, officers and directors. This Legal Update discusses...more

12/31/2018 / CD&A , Disclosure Requirements , Dodd-Frank , Final Rules , Hedging , Proxy Season , Publicly-Traded Companies , Securities and Exchange Commission (SEC)

Legal Update: SEC Expands Regulation A Exemption to Exchange Act Reporting Companies

On December 19, 2018, the US Securities and Exchange Commission (the Commission) amended Rule 251 and Rule 257 of the Securities Act of 1933, as amended (the Securities Act), which are part of Regulation A, i order to allow...more

12/24/2018 / Economic Growth Regulatory Relief and Consumer Protection Act , Publicly-Traded Companies , Regulation A , Reporting Requirements , Securities and Exchange Commission (SEC) , Securities Exchange Act

Legal Update: Will the Earnings Release Be the New 10-Q?

On December 18, 2018 the Commission published a Request for Comment on Earnings Releases and Quarterly Reports (the “Request”), which solicits public comment on both earnings releases and the frequency of periodic reporting....more

12/20/2018 / Financial Regulatory Reform , Financial Reporting , Form 10-Q , Publicly-Traded Companies , Quarterly Report , Reporting Requirements , Securities and Exchange Commission (SEC)

Form 10-Q Guidance on SEC’s Disclosure Update and Simplification Amendments

On August 17, 2018, the US Securities and Exchange Commission (SEC) adopted disclosure update and simplification amendments to certain of its disclosure requirements. These amendments become effective 30 days after...more

10/2/2018 / Disclosure Requirements , Financial Reporting , Financial Statements , Form 10-Q , Securities and Exchange Commission (SEC)

SEC Decreases Filing Fees for Fiscal Year 2019

The Securities and Exchange Commission (SEC) has announced a decrease in the filing fees to be paid by public companies and other issuers....more

9/4/2018 / Corporate Issuers , Filing Fees , Financial Markets , Financial Regulatory Reform , Publicly-Traded Companies , Regulatory Oversight , Regulatory Requirements , Securities and Exchange Commission (SEC)

Capital Markets Implications of Amendments to Simplify and Update SEC Disclosure Rules

On August 17, 2018, the US Securities and Exchange Commission (SEC) amended certain disclosure requirements that it determined to be redundant, duplicative, overlapping, outdated or superseded in light of other SEC disclosure...more

8/31/2018 / Capital Markets , Disclosure Requirements , GAAP , Regulation S-K , Regulation S-X , Securities and Exchange Commission (SEC)

SEC Issues Concept Release on Compensatory Offerings

On July 18, 2018, the Securities and Exchange Commission issued a concept release soliciting public comment on potential ways to modernize compensatory offerings and sales of securities, consistent with investor protection. ...more

7/26/2018 / Form S-8 , Offerings , Public Comment , Regulatory Oversight , Regulatory Requirements , Rule 701 , Sales of Securities , Securities and Exchange Commission (SEC)

SEC Adopts Inline XBRL Rule

The US Securities and Exchange Commission (SEC) has adopted amendments requiring the use of the Inline eXtensible Business Reporting Language (XBRL) format for the submission of operating company financial statement...more

7/12/2018 / Financial Reporting , Financial Statements , Publicly-Traded Companies , Securities and Exchange Commission (SEC) , XBRL Filing Requirements

Michael Hermsen

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