Considerations for 2010 Form 10-Ks and 2011 Proxy Statements
Although the past year has not seen a wholesale revision in the rules applicable to Form 10-Ks and proxy statements, there have been a handful of rule changes and the SEC staff has issued formal and informal guidance throughout the year on a variety of topics. This memorandum brings together the principal changes to keep in mind as we enter annual report and proxy season for calendar-year companies.
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