With the National Defense Authorization Act signed into law, Section 16(a) of the Exchange Act will extend insider reporting obligations to directors and officers of foreign private issue...
Buried (again) in a sprawling defense spending bill is an amendment to Section 16 of the Exchange Act that would extend insider reporting obligations to foreign private issuers, adding a ...
With new leadership at the SEC, companies have had to grapple less with disclosure mandates and more with macroeconomic and geopolitical headwinds. We address related disclosure implicati...
Davis Polk partners Rory Leraris and Kyoko Takahashi Lin authored “Director Independence: Overview and recent developments” in The Review of Securities & Commodities Regulation. The a...
We invite you to view our webinar featuring a discussion of key takeaways for companies in the context of legal scrutiny of corporate diversity, equity and inclusion (DEI) programs. Topic...
The IRS released proposed regulations pertaining to the Section 162(m) limits on the deduction for certain employee remuneration in excess of $1 million. The proposal provides for the ide...
Our 2024 IPO corporate governance survey reviews governance structures at the time of IPO for U.S.-listed IPOs of “controlled” and non-“controlled” companies between October 1, 20...
Our client update highlights aspects of the second Trump administration’s announced (or possible) regulatory, legislative and economic priorities, along with the outlook for congression...
Companies continue to have their hands full addressing new disclosure mandates against the backdrop of an active SEC enforcement agenda. We address related disclosure implications and oth...
In its latest enforcement sweep with the help of data analytics, the SEC settled charges with 23 stockholders and two public companies for reporting failures under Sections 13 and 16 of t...
