C&DIs

SEC issues new and revised guidance related to Rule 701

By Era Anagnosti, Michelle Lara, Rita Patel & Keith Ranta on March 19, 2026

Posted in C&DIs, Exempt offerings, SEC guidance, Securities registration

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…

Corp Fin releases new guidance on clawback disclosure requirements

By Era Anagnosti, Josh Kaufman, Ron Llewellyn & Alex Carlson on April 21, 2025

Posted in Annual reports, C&DIs, Financial reporting, SEC guidance, SPACs

The staff of the Division of Corporation Finance (Corp Fin) of the Securities and Exchange Commission (SEC) has issued new Compliance and Disclosure Interpretations (C&DIs) relating to the clawback disclosures required in an issuer’s annual report on Form 10-K and proxy statement. In addition to the April 11, 2025 issuance…