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

On October 9, 2025, during a keynote address at the John L. Weinberg Center for Corporate Governance’s 25th Anniversary Gala, United States Securities and Exchange Commission (SEC) Chairman Paul Atkins suggested that the SEC may be amenable to arguments from Delaware-incorporated companies seeking to exclude precatory shareholder proposals from

Continue Reading SEC signals potentially significant changes to Rule 14a-8 shareholder proposal process

On September 12, 2025, the Eighth Circuit Court of Appeals ordered that the proceedings in Iowa v. SEC – the case challenging the Securities and Exchange Commission’s (SEC) landmark climate disclosure rules – remain paused until the SEC either reconsiders the rules through the notice-and-comment rulemaking process or decides to

Continue Reading Eighth Circuit pauses SEC climate rules litigation pending SEC action

On September 4, 2025, the US Securities and Exchange Commission (SEC) announced the publication of its Spring 2025 Unified Agenda of Regulatory and Deregulatory Actions, which sets forth its rulemaking priorities for the next several months.

In a statement, SEC Chairman Paul Atkins noted that the agenda represents the

Continue Reading SEC rulemaking agenda focuses on crypto regulation, facilitating capital formation and easing public company reporting burdens

On February 18, 2025, President Donald J. Trump signed an Executive Order (EO), entitled, “Restoring Democracy and Accountability in Government,” which asserts greater authority over all federal agencies, including those established by Congress as independent from direct presidential control. The EO specifically lists the Securities and Exchange Commission (SEC)

Continue Reading Executive Order on federal agencies