Proxy statements, annual reports on Form 10-K, and other disclosure documents require a Compensation Discussion and Analysis section disclosing certain information about the company’s compensation policies and recent developments. Use this checklist to consider...
A subscription (or purchase) agreement is a document that formalizes the contractual obligation for an investor to buy securities in a securities offering. Use this template to draft a subscription agreement for your client’s next unregistered offering. ...
The SEC has filed its first major ESG disclosure violations case since the establishment of its ESG task force against a Brazilian mining company. Read this client alert digest to find a round-up of relevant client alerts from firms, as well as related content...
Auditor due diligence questions help your clients assess the auditor’s relationship with the company, the company’s internal controls, critical accounting policies and estimates, and more. Use this template to draft a set of due diligence questions...
Due diligence questions should be tailored according to, among other things, the type of company conducting the offering. Use this template to draft a set of due diligence questions for a business development company in the context of a private placement. READ...
A summer associate position is a key part of getting started as a capital markets attorney. Check out these practical guidance resources for tips, advice, and overviews of the securities laws to help you make the most of your summer. READ NOW » Related...
Forensic accountants are accounting specialists who analyze data to detect anomalies, questionable activity, and fraud. Use this practice note to identify the need for forensic accountants, learn how to retain them, and get best practices for working with them...
Broker-dealers owe a duty to their customers to execute their purchase and sale orders. Understand the contours of this duty under the Financial Industry Regulatory Authority, Inc. (FINRA) rules with this practice note. READ NOW » Related Content ...
The proposed so-called “pay-for-performance” rules would, if final rules are adopted, require companies to report as part of their Regulation S-K reporting a description of the relationship between the compensation of their CEO and other named executive...
On March 30, 2022, the SEC issued proposed rules and amendments relating to SPAC IPOs and de-SPAC business combination transactions. Read this client alert digest to keep up with potential regulations relating to these types of companies. READ NOW » Related...
When engaging in overseas transactions, such as Regulation S transactions, issuers need to be sure that selling efforts are not directed at U.S. persons. Also, certain definitions key to swap transaction regulations require a determination of whether a person is...
The Securities Exchange Commission issued proposed rules relating to new Regulation S-K requirements to disclose cybersecurity incidents, risk management, strategy, and other related information. Use this article to get an overview of the proposed rules, links...
This checklist sets forth the required items of the form, along with columns for the source of the requirement, notes by the user, and practical guidance. Use this checklist while drafting a Form 10-Q for a client to help ensure full compliance. READ NOW »...
SEC amendments to filing fee disclosures became effective in January 2022 and amendments to payment methods will become effective in May 2022. Read this first analysis article for important background, a description of the amendments and affected filings, and details...
Beneficial owners of securities registered under the Securities Exchange Act are required to disclose the acquisition or possession of such securities. Read this Client Alert Digest to stay current with the SEC’s latest proposal to amend the reporting deadlines...