Market Trends 2022/23: U.S. Tariff Policies

U.S. federal tariff policies can create significant risks for public companies, such as restricting access to markets, creating barriers to working with suppliers, increasing the cost of operations, impeding the transfer of information and technology, and others. Public companies should take care to disclose in the Risk Factors and MD&A sections of their Forms 10-K, 10-Q, and offering documents, as applicable. Read this practice note for a review of sample risk factor and MD&A disclosures relating to U.S. tariff policies as well as helpful disclosure tips.

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