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Disclosure Requirements EDGAR Securities Regulation

Latham & Watkins LLP

Recent Developments for Directors - May 2025

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In an effort to reverse corporate departures from Delaware, its state legislature amended the Delaware General Corporation Law to overturn multiple Chancery Court decisions....more

Cooley LLP

How to Explain Section 16 to a Newbie

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Given the hubbub over the SEC’s new EDGAR Next, I thought it would be useful to provide a FAQ explaining the rationale for Section 16 to a new director or officer who is unfamiliar with the concept....more

Eversheds Sutherland (US) LLP

EDGAR Next enrollment begins

On March 24, 2025, the Securities and Exchange Commission (SEC) launched its EDGAR Next platform. All individuals and entities that make SEC filings (SEC Filers) must enroll on the platform by September 15, 2025, to avoid...more

Cooley LLP

What the SEC’s (Pending) Shutdown Means for You

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With it looking pretty likely that the federal government will shut down at midnight tomorrow, here are 10 things you should know based on the SEC’s “operations plan during a shutdown” guidance and Corp Fin’s list of 22...more

Sullivan & Worcester

SEC Expands Confidential Submission Options for Issuers to Facilitate Capital Raising

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On March 3, 2025, the U.S. Securities and Exchange Commission (SEC) announced expanded accommodations for issuers submitting draft registration statements for nonpublic review. These enhancements are intended to facilitate...more

Bass, Berry & Sims PLC

SEC Expands Accommodations for its Confidential Registration Statement Review Process, Increasing Flexibility for Issuers

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On March 3, the United States Securities and Exchange Commission (SEC) issued guidance expanding its policies related to its confidential Draft Registration Statement (DRS) review process to all registration statements made...more

Skadden, Arps, Slate, Meagher & Flom LLP

EDGAR Next: Time for Filers To Prepare for the Transition

As we noted in the “Prepare for EDGAR Filer Access and Account Management Changes” section in our recent client alert, the Securities and Exchange Commission (SEC) has amended its filer access and account management...more

Wyrick Robbins Yates & Ponton LLP

EDGAR Next: Questions and Answers

This year, the Securities and Exchange Commission (the “SEC”) is rolling out significant technical changes to its electronic filing system, EDGAR (which stands for Electronic Data Gathering, Analysis and Retrieval), aimed at...more

Ropes & Gray LLP

Capital Markets & Governance Insights - January 2025

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Companies should not minimize the extent of a material cybersecurity incident by omitting material facts regarding the scope and potential impact of the incident. Cybersecurity risk factor disclosures should be tailored to a...more

Winstead PC

SEC Rule 13f-2 and Form SHO: New Short Position Reporting Requirements for Certain Investment Managers

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The Securities and Exchange Commission (the “SEC”) recently adopted Rule 13f-2 and Form SHO under the Securities Exchange Act of 1934 (the “Exchange Act”), implementing provisions of the Dodd-Frank Wall Street Reform and...more

Hogan Lovells

EDGAR Next Transition Alert: Are you ready for 2025?

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In September 2024, the U.S. Securities and Exchange Commission (SEC) adopted new rules relating to access to, and management of, EDGAR accounts, including the required use of a new SEC filing platform, “EDGAR Next”. Every SEC...more

Wilson Sonsini Goodrich & Rosati

EDGAR Will Be Closed Tuesday, December 24, 2024, and Wednesday, December 25, 2024

On December 20, 2024, the U.S. Securities and Exchange Commission announced that the EDGAR system will be closed on both Tuesday, December 24, 2024, and Wednesday, December 25, 2024...more

BCLP

Edgar Next is Coming - Get Ready Now!

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As discussed in our October 27, 2024 post, the SEC has announced new security requirements for Edgar filers. The compliance date is September 15, 2025....more

Fenwick & West LLP

Securities Law Update - November 2024

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Welcome to the latest edition of Fenwick’s Securities Law Update....more

Skadden, Arps, Slate, Meagher & Flom LLP

Starting July 31, 2024, Large Accelerated Filers Are Required To Tag Filing Fee Exhibits Using Inline XBRL

Companies engaged in certain transactions, including registered securities offerings, tender offers, and mergers and acquisitions, are required to prepare and file a separate filing fee exhibit as part of their transactional...more

Nelson Mullins Riley & Scarborough LLP

SEC Mandates Electronic Filing of More Forms – Including “Glossy” Annual Reports

The SEC announced on June 3, 2022 the adoption of amendments to:  1. Require electronic submission of certain forms that have previously been permitted to be submitted in paper format; and  Require that financial...more

Mayer Brown Free Writings + Perspectives

SEC Updated Electronic Filing Requirements

On June 3, 2022, the US Securities and Exchange Commission (SEC) updated electronic filing requirements, making it mandatory to submit certain documents to the SEC electronically via EDGAR.  Among other documents, this new...more

Troutman Pepper Locke

SEC Provides Guidance On Annual Meetings For Companies Affected By COVID-19

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The Staff of the U.S. Securities and Exchange Commission (SEC) announced guidance on March 13 for public companies that have been impacted by the coronavirus disease 2019 (COVID-19) and that wish to modify the date, time or...more

Stinson - Corporate & Securities Law Blog

C&DIs Address Omission of Third Year from MD&A

The SEC recently revised Instruction 1 to Item 303(a) to allow registrants who are providing financial statements covering three years in a filing to omit discussion of the earliest of the three years if such discussion was...more

Herbert Smith Freehills Kramer

SEC Issues Streamlined Guidance for Confidential Treatment Requests

On Dec. 19, 2019, the Division of Corporation Finance of the SEC updated its guidance with respect to the SEC’s procedures for confidential treatment applications (CTAs). In April 2019, the SEC adopted a streamlined procedure...more

Faegre Drinker Biddle & Reath LLP

REG BI, FORM CRS: The TARDIS of Disclosure Requirements

In light of the significance of Regulation Best Interest (Reg BI) for the financial services industry, Drinker Biddle & Reath’s Best Interest Compliance Team is publishing a series of articles on the Securities and Exchange...more

Mayer Brown Free Writings + Perspectives

Voluntary Compliance with New Mining Disclosure Rules Prior to Completion of EDGAR Reprogramming

On October 31, 2018, the Securities and Exchange Commission (the “SEC”) adopted new property disclosure requirements for mining company registrants. The new rules, codified in Subpart 1300 of Regulation S-K, aim to replace...more

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