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On December 4, 2013, the Division of Corporate Finance of the Securities and Exchange Commission (the “SEC”) issued Compliance and Disclosure Interpretations (“C&DIs”) regarding t...
Section 871(m) of the Internal Revenue Code, enacted in 2010, treats “dividend equivalents” as U.S.-source dividends for withholding tax purposes. On December 4, 2013, the Treasury D...
The SEC’s elimination of political contributions from its rulemaking agenda for 2014 has sparked an outcry, including strongly worded outrage from some members of Congress and an op-ed ...
An idea that began in 2005, made its way into a concept release in 2009, and became a proposed rule two years later, has just been reproposed by the PCAOB. The regulatory agency has issue...
The NYSE and Nasdaq listing standards governing the independence of compensation committee members, as required under Dodd-Frank, currently diverge in how they treat directors who receive...
As discussed previously here, the SEC solicited comments on its proposed “pay ratio” rule, as mandated by Section 953(b) of the Dodd-Frank Act, that requires companies to disclose the...
In this Report:
In the past month, no rulemaking requirement deadlines passed, three rulemaking requirements were finalized and one rule was proposed that would meet four rulemaking re...
The SEC has announced its agenda and panelists for the roundtable on proxy advisory services to be held on December 5 at 9:30 a.m. EST. The event will be webcast live as well as archived....
SEC Rules and Regulations
IM Guidance Update Clarifies Stance on Aggregating the Investments of Certain Investors Across Funds to Satisfy Qualified Client Standard
SEC Extends No-Acti...
Even with the intense focus on improving proxy disclosure, a recent survey of investors from RR Donnelley indicates that few read all the details. 60% responded that they skip directly to...