This Legal Update summarizes the US Securities and Exchange Commission’s 2026 calendar year filing deadlines and financial statement staleness dates.
Continue reading this Legal Update.
Hema Gharia
Updates to Exchange Act Section 13(d) and 13(g) Compliance and Disclosure Interpretations
By Jennifer Zepralka, Liz Walsh & Hema Gharia on
On July 11, 2025, the staff (the “Staff”) of the U.S. Securities and Exchange Commission’s (the “SEC”) Division of Corporation Finance (the “Division”) published non-substantive updates to various Compliance and Disclosure Interpretations (“CDIs”) relating to Exchange Act Sections 13(d) and 13(g) and Regulation 13D-G Beneficial Ownership Reporting.
The updates bring the CDIs into alignment with…
SEC Staff Issues Legal Bulletin Announcing Changes to Shareholder Proposal Review Process During the 2025 Proxy Season
By Jennifer Zepralka, Liz Walsh, Marc Leong & Hema Gharia on
On February 12, 2025, the staff of the Division of Corporation Finance (the “Staff”) of the U.S. Securities and Exchange Commission issued Staff Legal Bulletin No. 14M (“SLB 14M”), which rescinds in part Staff Legal Bulletin No. 14L (“SLB 14L”). In addition, SLB 14M provides guidance and clarification on the Staff’s views on the scope…
2025 SEC Filing Deadlines and Financial Statement Staleness Dates
By Jennifer Zepralka, Anna T. Pinedo, Ali Perry & Hema Gharia on
This Legal Update summarizes the US Securities and Exchange Commission’s 2025 calendar year filing deadlines and financial statement staleness dates.
Continue reading this Legal Update.