With H1N1 (aka Swine influenza A) making headlines, and the filing deadline for Form 10-Q rapidly approaching for most companies, issuers need to quickly consider whether they need to add swine flu as a risk factor in their 10-Q risk factor update.
“Responsible companies as part of the disclosure process at least want to think about whether it’s relevant,” says Michael Littenberg, a partner in the law firm Schulte Roth & Zabel.
