Recent public statements by Securities and Exchange Commission (SEC) Chairman Paul S. Atkins and Division of Corporation Finance Director James Moloney offer a useful preview of where the SEC is likely headed in 2026. While neither statement announces final policy, together they continue to signal an emphasis on disclosure reform rooted in financial materiality and capital formation.Continue Reading What Public Companies Should Know About SEC “Coming Attractions”
Regulation S-K
REMINDER: New Insider Trading and Option Grant Disclosures for March 31 FYE Companies
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In December 2022, the U.S. Securities and Exchange Commission (SEC) adopted final rules relating to insider trading arrangements and related disclosures. Among other things, the final rules require new issuer disclosures relating to Rule 10b5-1 trading plans, insider trading policies and procedures, option grant policies and procedures, and certain option…
Continue Reading REMINDER: New Insider Trading and Option Grant Disclosures for March 31 FYE Companies