CD&I

  • Blog post

    Corp Fin issues new guidance on shareholder proposals

    2016-03-22T16:30:00Z

    The SEC’s Division of Corporation Finance has issued a new Compliance and Disclosure Interpretation addressing rules requiring that the proxy “identify clearly and impartially each separate matter intended to be acted upon.” The question it answers: How specifically must a registrant describe a Rule 14a-8 shareholder proposal on its proxy ...

  • Blog post

    SEC Expands FAST Act Guidance

    2015-12-22T12:45:00Z

    The Securities and Exchange Commission this week released another round of guidance regarding the recently enacted Fixing America's Surface Transportation (FAST) Act. Compliance and Disclosure Interpretations from the Division of Corporation Finance use its standard question-and-answer format to address the filing of financial statements by emerging growth companies and requirements ...