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New Rules Form 10-Q Regulation S-K

Mayer Brown Free Writings + Perspectives

New Exchange Act Rules Compliance and Disclosure Interpretation 130.05

On August 27, 2025, the staff of the Securities and Exchange Commission (the “SEC”) published new Exchange Act Rules Compliance and Disclosure Interpretation 130.05, governing the treatment of certain former smaller reporting...more

Mintz - Securities & Capital Markets...

SEC Adopts Amendments to Rule 10b5-1 Insider Trading Arrangements

On December 14, 2022, the Securities and Exchange Commission adopted final rules amending Rule 10b5-1 under the Securities Exchange Act of 1934, as amended, to impose new conditions to the availability of the Rule 10b5-1...more

Bass, Berry & Sims PLC

Answer to Question About 10-Q Exhibit 104 for Large Accelerated Filers

As some clients are continuing to finalize their 10-Qs, we are answering a frequently asked question about the new Exhibit 104 requirement in Form 10-Qs for large accelerated filers in light of recent questions on this topic....more

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