News & Analysis as of

Financial Statements Registration Requirement Disclosure Requirements

DLA Piper

Current State of Play for Foreign Private Issuers

DLA Piper on

As discussed in our prior blog post, the US Securities and Exchange Commission (Commission) recently issued a concept release (Release) aiming to gather input on whether the criteria for designation as a foreign private...more

Troutman Pepper Locke

Virginia Legislature Passes Sales-Based Financing Disclosure and Registration Requirements

Troutman Pepper Locke on

On March 22, the Virginia legislature sent HB1027 (Act) to the governor. If signed by April 11, the Act will impose the nation’s first registration requirement on sales-based financing providers and brokers....more

Mayer Brown Free Writings + Perspectives

Proposed Amendments to Rule 701 and Form S-8; Proposed Temporary Rule for Certain Equity-Based Compensation Grants

On November 24, 2020, the US Securities and Exchange Commission (SEC) proposed for comment amendments to Rule 701 under the Securities Act of 1933, which is the exemption from the registration requirements relied upon most...more

White & Case LLP

New SEC C&DIs Clarify Aspects of Omitting Discussion of Third Year of Financials from the MD&A

White & Case LLP on

On January 24, 2020, the SEC’s Division of Corporation Finance released three new compliance and disclosure interpretations (“C&DIs”)  related to revised Instruction 1 to Item 303(a) of Regulation S-K (“Instruction 1”),...more

Skadden, Arps, Slate, Meagher & Flom LLP

SEC Eases Disclosure Threshold Under Rule 701

On July 18, 2018, the Securities and Exchange Commission (SEC) amended Rule 701(e) of the Securities Act of 1933 (Securities Act), as mandated by the Economic Growth, Regulatory Relief, and Consumer Protection Act. The...more

Latham & Watkins LLP

US IPO Guide 2016 Edition

Latham & Watkins LLP on

This is our initial public offering guide. It will help you decide whether an IPO is the right move for your company and, if so, help you make sure your IPO goes off as quickly and as smoothly as possible, without any...more

Goodwin

House Passes Act to Codify Section 4(a)(1½) Exemption for Resales of Restricted Securities

Goodwin on

On October 6, 2015, the U.S. House of Representatives unanimously approved the Reforming Access for Investments in Startup Enterprises Act of 2015 (H.R. 1839), also known as the RAISE Act of 2015. The RAISE Act has been...more

Morrison & Foerster LLP - JOBS Act

Regulation Crowdfunding

On October 30, 2015, the SEC voted to adopt final rules permitting crowdfunding. Regulation Crowdfunding allows issuers to engage in securities-based crowdfunding through the internet pursuant to Section 4(a)(6) of the...more

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