On May 29, 2026, the United States Securities and Exchange Commission (SEC) published a proposal to formally rescind its landmark 2024 climate-related disclosure rules (Rules), which would have required companies to provide extensive climate-related information in their registration statements and annual reports, including greenhouse gas emissions data and climate-related risk
Continue Reading SEC proposes rescission of 2024 climate-related disclosure rules
The United States Securities and Exchange Commission (SEC) has issued a release for proposed rule amendments that would give companies reporting under the Securities Exchange Act of 1934 the option of filing semiannual interim reports in lieu of quarterly reports. If adopted, the proposal would represent a significant change to
Continue Reading SEC proposes optional semiannual reporting for public companies
A prediction market is an exchange where participants buy and sell event‑linked contracts – usually binary contracts that pay out if a specific future event occurs. These markets have surged into the financial mainstream, drawing more than three million unique users who have executed 757.6 million transactions. Combined, prediction markets
Continue Reading The rise of prediction markets and the surrounding regulatory environment
The United States Securities and Exchange Commission (SEC) has issued an interpretive release on how federal securities laws apply to crypto assets and related transactions. The Commodity Futures Trading Commission (CFTC) indicated it will administer the Commodity Exchange Act consistent with the SEC’s interpretation.
We summarize the SEC’s framework and
Continue Reading SEC and CFTC issue interpretive release on crypto
On March 6, 2026, the United States Securities and Exchange Commission (SEC) issued several new and revised Compliance and Disclosure Interpretations (C&DIs). Most of the C&DIs provide clarification on the requirements for exemptions from registration for offers and sales of securities pursuant to certain compensatory benefit plans under Rule 701
Continue Reading SEC issues new and revised guidance related to Rule 701
As discussed in this prior blog, on December 18, 2025, the Holding Foreign Insiders Accountable Act (HFIAA) removed the exemption from reporting under Section 16(a) of the Securities Exchange Act of 1934 (Exchange Act), as amended, for foreign private issuers (FPIs).
On March 5, 2026, the United States Securities
Continue Reading SEC provides exemptive relief and issues final rules codifying Holding Foreign Insiders Accountable Act Section 16 reporting for directors and officers of foreign private issuers
The US Securities and Exchange Commission (SEC) released a joint statement on January 28, 2026 clarifying the application of federal securities laws to tokenized securities. This statement, published through the SEC’s Division of Corporation Finance, Division of Investment Management, and Division of Trading and Markets, addresses both issuer-sponsored and third
Continue Reading SEC issues guidance on tokenized securities and related developments
On January 13, 2026, the United States Securities and Exchange Commission (SEC) announced plans to conduct a comprehensive review of Regulation S-K, the central framework governing non-financial statement disclosure requirements for public companies. In a statement, SEC Chairman Paul S. Atkins emphasized that the current breadth of Regulation S-K
Continue Reading SEC proposes comprehensive reform of Regulation S-K
Now that 2026 has begun, US public companies with a December 31 fiscal year-end will be working to prepare their annual reports on Form 10-K for filing with the United States Securities and Exchange Commission.
Companies are encouraged not only to meet relevant SEC requirements, but also to understand disclosure
Continue Reading Updating Form 10-K for fiscal year 2025 and other annual reporting
Institutional Shareholder Services (ISS) and Glass, Lewis & Co. (Glass Lewis), two major proxy advisory firms in the United States, have updated their benchmark proxy voting guidelines for the 2026 proxy season.
These firms provide institutional investors with voting recommendations on key matters such as director elections, executive compensation, corporate
Continue Reading ISS and Glass Lewis release benchmark policy updates for 2026
