Reynolds Holding

OCTOBER 3, 2023

The actions include public company disclosure and crypto matters, among others. Actions initiated by the SEC and CFTC in July and August 2023 Number of actions, by matter type Public company disclosures Molecular diagnostic company settles misrepresentation claims related to COVID-19 testing products In the Matter of Co-Diagnostics (A.P.

Banking 52

Banking Compliance Marketability Finance 52

Reynolds Holding

APRIL 3, 2024

Last time [link] was here, I talked about the SEC’s “secret garden”—the maze of staff guidance that serves to define practices across the securities industry in a way that may be inconsistent with a plain reading of the rulebook. [1] A recent conversation with small- and medium-sized advisers brought this point home.

Start-ups 45

Start-ups Banking Marketability Compliance 45

Reynolds Holding

JULY 26, 2023

Although better than the proposal, this final cybersecurity disclosure rule continues to ignore both the limits to the SEC’s disclosure authority and the best interests of investors. Expansive authority The Commission’s expansive view of its authority manifests in at least three ways in this release. Accordingly, I dissent.

Compliance 40

Compliance Corporate Finance Finance Marketability 40

Reynolds Holding

MAY 16, 2023

Our analysis of these actions indicates the following key points: Environmental disasters have spurred the Task Force’s publicized actions against issuer companies thus far. These high-profile cases have focused on companies with significant, known environmental and social risks.

Start-ups 45

Start-ups Compliance Finance Marketability 45

Reynolds Holding

OCTOBER 18, 2023

Securities and Exchange Commission (SEC) announced a US$19 million settlement with the investment adviser DWS Investment Management Americas Inc. DIMA marketed certain mutual funds as “ESG integrated” because they were subject to the Global ESG Integration Policy of its parent company (DWS). On September 25, the U.S.

Compliance 40

Compliance Banking Marketability Equity 40

Reynolds Holding

MARCH 28, 2022

As discussed below, this new insider trading theory – now being called “shadow trading” – significantly raises the danger level for market participants who possess nothing more than information that potentially affects an industry. Matthew Panuwat was a business development executive at Medivation Inc., was imminent. was imminent.

Marketability 83

Marketability Banking Data Analysis Dividends 83

Reynolds Holding

MARCH 29, 2022

They are directly derived from the Task Force on Climate-Related Financial Disclosures (“TCFD”), whose recommendations came out in 2017, and the Greenhouse Gas Protocol, which dates back to 1997. The implications here are that Scope 3 emissions can easily exceed the sum of Scope 1 and Scope 2 emissions — depending on the industry.

Market Capitalization 72

Market Capitalization Marketability Accounting Firms Compliance 72

Benzinga

JULY 13, 2022

HOUSTON and CALGARY, Alberta, July 14, 2022 (GLOBE NEWSWIRE) -- VAALCO Energy, Inc. percent (1) premium per TransGlobe common share based on the companies' respective 30-day volume weighted average share prices as of market close on July 13, 2022. percent of the Combined Company. Strategic Rationale for the Transaction.

Dividends 40

Dividends Net Debt Equity Enterprise Value 40

Reynolds Holding

SEPTEMBER 9, 2022

The Securities Act of 1933 was about companies raising money from the public. Investors could decide which risks to take; companies that issued securities to the public were required to provide full, fair, and truthful disclosures to the public. FDR called this law the “Truth in Securities Act.”.

Marketability 49

Marketability Compliance Start-ups Banking 49

Benzinga

APRIL 26, 2023

April 26, 2023 (GLOBE NEWSWIRE) -- Salisbury Bancorp, Inc. Salisbury"), (NASDAQ Capital Market: "SAL"), the holding company for Salisbury Bank and Trust Company (the "Bank"), announced results for its first quarter ended March 31, 2023. The merger is expected to close this quarter, subject to regulatory approval.

Dividends 40

Dividends Banking Equity Book Value 40

Reynolds Holding

MARCH 6, 2024

First, they purchase shares in public companies under the guise of becoming “investors,” but not with the primary intention of seeking financial return. After some companies capitulate to their demands, they ask the Commission to adopt rules requiring the disclosure from all companies.

Compliance 53

Compliance Corporate Finance Marketability Finance 53

Reynolds Holding

OCTOBER 20, 2022

Reg FD prohibits selective disclosure of material, nonpublic information by public companies (or by its senior officials or specified other employees) to securities market professionals and shareholders reasonably likely to trade on the information. Bausch & Lomb, Inc. , Liggett & Myers, Inc.).

Marketability 45

Marketability 45

Reynolds Holding

APRIL 3, 2024

There are some that question our authority, hoping for a different regulatory regime altogether for their industry. 1] It’s not the “essential ingredients” test, [2] or the Beanie Baby test, [3] or some other test that industry folks might like to create for themselves. And there are others that question our motivations.

Start-ups 45

Start-ups Marketability Compliance 45

Reynolds Holding

OCTOBER 5, 2022

This increase is driven primarily by SPAC-related actions in the technology and industrial sectors that have offset a potential decline in actions in the consumer space. Lucia Companies, Inc. Congress, however, has repeatedly failed to authorize such legislation in the past (e.g., 2587, 2610 (2022).

Start-ups 72

Start-ups Marketability Equity Compliance 72

Reynolds Holding

NOVEMBER 15, 2022

.” “As reflected in these results, the Enforcement Division is working with a sense of urgency to protect investors, hold wrongdoers accountable and deter future misconduct in our financial markets,” said Gurbir S. For example, three former senior executives of infrastructure company Granite Construction, Inc.

Compliance 45

Compliance Marketability Technology Alpha 45

Reynolds Holding

MAY 5, 2022

The attorneys general of 17 “red” states have faced off against the SEC, the ACLU, an “ Ad Hoc Coalition of Nasdaq-Listed Companies,” and a group of “Investors and Investment Advisers.” The rule requires companies to make this disclosure on an annual basis. In addition, the Financial Industry Regulatory Authority, Inc.

Compliance 49

Compliance Marketability 49

Reynolds Holding

FEBRUARY 23, 2023

This includes our first-ever globally coordinated Foreign Corrupt Practices Act (FCPA) resolution with South African authorities, representative of our focus on building partnerships that leave cross-border criminals fewer places to hide. billion, and announced two corporate enforcement policy declinations with disgorgement.

Compliance 45

Compliance Marketability Start-ups Banking 45

Reynolds Holding

JULY 16, 2023

In Axon Enterprise, Inc. In the current regulatory environment—which we have recently discussed here, here, and here—that development already bears particular significance for companies charting their litigation and business strategies in response to the initiation of agency proceedings. In Coinbase, Inc.

Banking 40

Banking Equity Technology Marketability 40

Reynolds Holding

MARCH 27, 2023

We examine developments in federal securities litigation involving special purpose acquisition companies. Filings By Industry Sector As shown in Figure 2 below, the distribution of non-merger objection and non-crypto unregistered securities filings in 2022 was largely consistent with 2021. Figure 1 : B. Stockholder Litigation , 29 A.3d

Technology 59

Technology Start-ups Compliance Finance 59

Reynolds Holding

OCTOBER 30, 2022

Securities and Exchange Commission (SEC) recently announced that it was initiating proceedings against a former audit partner at PricewaterhouseCoopers LLP for violating professional standards in reviewing the financial statements of Mattel, Inc. However, the survey revealed only five instances in which the PCAOB also acted.

Compliance 69

Compliance 69

Value Scope

SEPTEMBER 24, 2020

First, on December 17, 2019, SEC Commissioner Hester Peirce went on live television to call for greater oversight of how ESG is used by companies and the investment community. “. It was devised to sound like “FASB,” the Financial Accounting Standards Board. The name SASB is no coincidence.

Intangible Assets 130

Intangible Assets Alpha Beta Marketability 130

Reynolds Holding

JUNE 16, 2022

The Working Group on Securities Disclosure Authority respectfully submits these comments on the Commission’s recent proposal related to mandated, standardized climate-related disclosures for investors. Leading practitioners who advise companies on their disclosure obligations under SEC rules.

Corporate Finance 52

Corporate Finance Finance Compliance Marketability 52

ThomsonReuters

JUNE 28, 2023

Although the DOL indicated an August 2023 final rule release in the Office of Information and Regulatory Affairs’s (OIRA)  Spring Agenda , the 120-day delay allows the DOL until October 2023 to finalize the rule. Signed into law in 2019 by Governor Gavin Newsom, Assembly Bill 5 (AB5) codified the  Dynamex Operations West, Inc.

Start-ups 98

Start-ups Compliance Technology 98

Reynolds Holding

DECEMBER 11, 2022

some members of Congress and state AGs have advocated for greater antitrust scrutiny of industry-wide ESG initiatives, while other state AGs have argued that such initiatives are procompetitive. competition authorities have issued guidance to support industry-wide ESG initiatives. In the U.S., In the EU and the U.K.,

Banking 45

Banking Marketability Compliance 45