Harvard University’s tax-exempt status has been questioned by the Trump Administration—with Harvard responding that there is no legal basis for a revocation. The Administration’s action...
Many states are implementing energy benchmarking programs to track and identify energy use in buildings. These programs aim to encourage energy efficiency and reduce greenhouse gas emissions. Check out...
When engaging in M&A discussions, parties should prioritize rigorous confidentiality measures to protect sensitive business information. Our new confidentiality agreement playbook offers valuable insights...
This practice note discusses Institutional Review Boards (IRBs) within the United States, including their purpose, history, and regulatory framework. The note is a valuable resource for advising life sciences...
Do you need guidance on tipped employee requirements under the Fair Labor Standards Act (FLSA)? Read our newly published checklist, Tipped Employees Checklist (FLSA) , for helpful information. Read now...
Public companies are required to provide shareholders with a "glossy" annual report, which contains key corporate information and is distributed in advance of the annual meeting. The report must comply with Exchange Act Rule 14a-3(b), including audited financial statements, management's discussion and analysis, and other business and financial information. Companies may choose from various formats for their annual reports, such as glossy reports, integrated reports, or 10-K wraps, but must ensure all required information is included. Additionally, companies must deliver these reports to shareholders, the SEC, and any applicable securities exchanges, while adhering to specific delivery and content guidelines. Read this practice note for a discussion of the annual report and the annual meeting of shareholders.
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