In another step toward regulatory clarity for crypto investment products, the SEC Division of Corporate Finance staff has issued detailed disclosure guidance on how crypto exchange-traded products (ETPs) should navigate...more
7/11/2025
/ Cryptocurrency ,
Digital Assets ,
Disclosure Requirements ,
Exchange-Traded Products ,
Investment Funds ,
Investment Products ,
New Guidance ,
Regulation S-K ,
Regulation S-X ,
Securities and Exchange Commission (SEC) ,
Securities Regulation ,
Special Purpose Acquisition Companies (SPACs)
On January 24, 2024, nearly two years after the SEC initially proposed industry-chilling rules overhauling the treatment of special purpose acquisition companies (“SPACs”) in their IPOs and de-SPAC transactions, the SEC...more
1/25/2024
/ Conflicts of Interest ,
Corporate Counsel ,
Dilution ,
Final Rules ,
Financial Statements ,
Initial Public Offering (IPO) ,
Investment Companies ,
Regulation S-K ,
Regulation S-X ,
Securities and Exchange Commission (SEC) ,
Special Purpose Acquisition Companies (SPACs) ,
Target Company
On November 16, 2023, proxy advisory firm Glass Lewis released its 2024 Proxy Voting Policy Guidelines. The new guidelines apply to shareholder meetings occurring after January 1, 2024. Unsurprisingly, many of Glass Lewis’s...more
11/20/2023
/ Clawbacks ,
Cybersecurity ,
Financial Oversight and Management Board (Oversight Board) ,
GAAP ,
Glass Lewis ,
Net Operating Losses ,
Non-GAAP Financial Measures ,
Pay-for-Performance ,
Proxy Season ,
Proxy Voting Guidelines ,
Regulation S-K ,
Securities and Exchange Commission (SEC) ,
Shareholder Proposals
As we head into year-end, annual reporting season is just around the corner. Over the past 12 months, the SEC has been active on the rulemaking front, resulting in numerous new disclosure obligations for issuers during the...more
11/15/2023
/ Clawbacks ,
Corporate Governance ,
Cybersecurity ,
Disclosure Requirements ,
Form 10-K ,
Insider Trading ,
MD&A Statements ,
Regulation S-K ,
Risk Management ,
SEC Comment Letter Process ,
Securities and Exchange Commission (SEC)
On May 3, 2023, the U.S. Securities and Exchange Commission (the “SEC”) adopted new enhanced disclosure requirements for issuers’ repurchases of equity securities. The amendments require issuers to provide the following...more
On December 14, 2022, the Securities and Exchange Commission (the “Commission”) adopted amendments bolstering the conditions to be met in order for a person to rely on the affirmative defense from insider trading available...more
12/26/2022
/ 10b5-1 Plans ,
Cooling-Off Rule ,
Corporate Governance ,
Disclosure Requirements ,
Insider Trading ,
Material Nonpublic Information ,
Publicly-Traded Companies ,
Regulation S-K ,
Securities and Exchange Commission (SEC) ,
Securities Exchange Act ,
Securities Regulation
Recently, the U.S. Securities and Exchange Commission (the “Commission”) adopted long anticipated final rules requiring registrants to disclose information regarding the relationship between the actual compensation paid to...more
10/5/2022
/ CD&A ,
Deferred Compensation ,
Dodd-Frank ,
Executive Compensation ,
Final Rules ,
Pay-for-Performance ,
Pensions ,
Principal Executive Office (PEO) ,
Proxy Statements ,
Regulation S-K ,
Securities and Exchange Commission (SEC) ,
Total Shareholder Return (TSR)