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
The Securities and Exchange Commission (SEC) held its Roundtable on the executive compensation disclosure requirements at its headquarters in Washington, DC on June 26, 2025.
Chairman Paul S. Atkins set the tone in his introductory remarks by referring to the current SEC executive compensation disclosure requirements as a “Frankenstein” patchwork
Continue Reading Observations from the SEC Roundtable on executive compensation
The US Securities and Exchange Commission (SEC) recently issued a new Compliance and Disclosure Interpretation, Question 103.12 (C&DI), that may significantly impact how public companies engage with their shareholders. Released on February 11, 2025, this C&DI focuses on the eligibility criteria for reporting beneficial ownership on Schedule 13G compared to Schedule
Continue Reading To control or not to control: SEC issues new guidance impacting Schedule 13G filers
