SEC Spring 2023 Reg-Flex Agenda — Not Much New But Lots Left To Do
Harvard Corporate Governance
JULY 2, 2023
Notably, political spending disclosure is, once again, not identified on the agenda. Will that new target be met?
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Harvard Corporate Governance
JULY 2, 2023
Notably, political spending disclosure is, once again, not identified on the agenda. Will that new target be met?
Harvard Corporate Governance
AUGUST 3, 2022
In its June 30, 2022 ruling, the Court limited the Environmental Protection Agency’s (“EPA”) ability to regulate greenhouse gas emissions from power plants by holding that Section 111(d) of the Clean Air Act did not authorize the EPA to devise emissions caps based on the generation shifting approach used in the Clean Power Plan.
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Harvard Corporate Governance
OCTOBER 7, 2022
Section 220 Decisions Amplify Stockholders’ Rights to Inspect Books and Records. Friends in High Places: Political Ties and SEC Oversight of Foreign Firms. The Political Economy of the Decline in Antitrust Enforcement in the United States. Posted by Chuck Seets and Pat Niemann, EY, on Sunday, October 2, 2022. Posted by Jill E.
Harvard Corporate Governance
SEPTEMBER 23, 2022
CEO Political Leanings and Store-Level Economic Activity during COVID-19 Crisis: Effects on Shareholder Value and Public Health. Tags: Financial reporting , Internal control , regulation , Sarbanes–Oxley Act , SOX , SOX Section 404. Posted by John Bizjak (Texas Christian University), on Friday, September 16, 2022. A Primer on DAOs.
Harvard Corporate Governance
AUGUST 28, 2023
Voted shareholder proposals increased by 13% (543 vs. 481 H1 2022), reflecting recent changes in the SEC’s stance on no-action relief (further discussed in Section H) and a decrease in settlement rate. [2] 63% in H1 2022).
Harvard Corporate Governance
NOVEMBER 3, 2023
Posner, Cooley LLP, on Thursday, November 2, 2023 Tags: CFO , Pareteum , SEC , Section 17(a)
Reynolds Holding
FEBRUARY 26, 2023
Consistent with recent proxy seasons, a significant number of companies are receiving proposals calling for new or enhanced political disclosures. We expect, and have begun to see, a similar number of politically-focused shareholder proposals this proxy season. Shareholder political disclosure proposals take different forms.
Reynolds Holding
OCTOBER 2, 2023
A while ago, the National Center for Public Policy Research – a conservative organization that focuses its advocacy in the corporate and securities space – filed a lawsuit against Starbucks , arguing that its diversity equity and inclusion program ran afoul of Title VII of the Civil Rights Act of 1964, and Section 1981. Dumke , 900 F.2d
Harvard Corporate Governance
JUNE 12, 2022
Related research from the Program on Corporate Governance includes Politics and Gender in the Executive Suite by Alma Cohen, Moshe Hazan, and David Weiss (discussed on the Forum here ); Will Nasdaq’s Diversity Rules Harm Investors? Padilla I finding that California Corporations Code Section 301.3 (SB by Jesse M.
Reynolds Holding
OCTOBER 16, 2023
Specifically, there has been much ado about whether coin and token offerings used to finance for-profit businesses constitute securities offerings under Section 5 of the Securities Act of 1933, as amended. Nonprofit firms are also generating operating funds through blockchain transactions, although these efforts may have escaped notice.
Harvard Corporate Governance
NOVEMBER 23, 2022
In the EU, political agreement has been reached on the new Corporate Sustainability Reporting Directive (CSRD), meaning that the draft will soon enter into law. The information is to be included in a separate section of the management report, subject to mandatory audit, and will feed into a publicly accessible EU website.
Reynolds Holding
MAY 2, 2023
Analysis of the distinctive fusion of economic and political power in controlling shareholders and the range of policy domains in which controlled firms are key protagonists have been largely absent from the literature. 4] This influence carries significant implications for domestic political systems and institutional development.
ThomsonReuters
NOVEMBER 15, 2023
What to know about Section 501 What is Form 990? Charity tax exemptions are granted based on the organization’s compliance with specific regulations and its designation under Section 501(c) of the Internal Revenue Code. GoFundMe, political donations, etc.) Jump to: Do charities get tax exemptions? What is Form 990?
Internal Audit 360
MAY 11, 2022
Additionally, three respondents touched on a topic that I believe many others will relate to, politics. As summarized by one of the responses: “[The biggest regret was in allowing] people to play power politics to divert the attention from the problem, findings and [accepting] it to avoid backlash.”
Musings on Markets
JULY 13, 2022
Some of the differences can be traced to the stability and growth prospects of the underlying economies, some to political and legal structures and some to geography. Please do not attach any political significance to my country groupings, or take them personally.
Reynolds Holding
MARCH 10, 2024
The FTC makes clear in the SNPRM that it intends to pursue such relief from impersonators and their facilitators — even for first-time violations (the FTC is ordinarily limited to injunctive relief for first-time violations under Section 5 of the FTC Act).
Musings on Markets
JANUARY 28, 2024
Using the construct from the last section, I will start by looking at price-based risk measures and then move on to intrinsic risk measures in the second section. Risk Differences across Companies With that long lead-in on risk, we are positioned to take a look at how risk played out, at the company level, in 2024.
Reynolds Holding
JANUARY 30, 2024
If you are unable to present at a certain time or date please indicate this in the “Submitters Comments” section on the submission site. Decision letters: The ALEA Program Committee will send decision letters by late March, 2024. You will see your membership status at the bottom of the page (including the “paid through” date).
Harvard Corporate Governance
NOVEMBER 30, 2022
Glass Lewis generally believes decisions regarding day-to-day management and policy decisions, including those related to social, environmental or political issues, are best left to management and the board as they in almost all cases have more and better information about company strategy and risk exposure.
ThomsonReuters
JUNE 3, 2021
The PHSA’s COBRA provisions apply to group health plans maintained by states or their political subdivisions, agencies, or instrumentalities. For more information, see EBIA’s COBRA manual at Sections III.B.3 The court agreed with the employer and service providers and dismissed the case. Contributing Editors: EBIA Staff.
Musings on Markets
FEBRUARY 11, 2023
A strongly growing India needs massive investments in infrastructure to succeed, and the Adani Group seemed uniquely qualified because of its perceived capacity to deliver on its promises, as well as its political connections. In contrast, your investment in Krupps is less likely to be affected much by your views on the German economy.
Reynolds Holding
JANUARY 9, 2023
Like most regulatory agencies, though, the SEC is subject to resource constraints – as well as to pressures from both the political and business spheres, which might steer it away from the fulfillment of its mission. Journal of Political Economy 129(2021): 2947-2992. [4] Special Survey on Sarbanes-Oxley Section 404 Implementation.
Reynolds Holding
DECEMBER 15, 2022
The business judgment rule does not apply if a fiduciary has been involved in a breach of law, nor do other fiduciary-protective devices, such as Delaware General Corporation Law section 102(b)(7). Consider, for example, the mandatory limits on dividends and buybacks under Delaware General Corporation Law sections 160 and 170.
Farrel Fritz
MARCH 7, 2022
The National Rifle Association has long been a politically charged topic for its fans and critics. For those of you more interested in the politics of the NRA’s ongoing battle with New York’s Attorney General Letitia James, you probably want to look elsewhere. As of a few years ago its membership surpassed 5.5
Farrel Fritz
JANUARY 3, 2023
The NRA moved to dismiss the petition, calling it a “political vendetta” and arguing that the petition failed to state a viable claim. Until Shalov , there was next to no case law applying or interpreting section 1006 of the LLC Law authorizing conversion of limited partnerships to LLCs. Only time and new cases will tell.
Musings on Markets
APRIL 21, 2022
In this section, I will focus on the milestones in the company's history that shape it today, with an eye on how it may affect how this acquisition bid plays out. Political Markets? The Twitter Story To get a measure of Musk's bid for Twitter, you have to also understand the company's path to its current status.
Harvard Corporate Governance
OCTOBER 28, 2022
With respect to public companies, the Commission proposed to add an entirely new section to Regulation S-K for climate disclosure. If we move away from a materiality that is focused on financial returns, we risk a regime that is subject to the whims of the administration in power – regardless of its political affiliation.
Reynolds Holding
MARCH 11, 2024
Section 14(a) only provides the SEC with authority to regulate disclosures in the proxy solicitation process , including the submission of shareholder proposals. But over time, starting around 1976, the agency has reduced its insistence on the former, in combination with reversing its view on the latter.
Reynolds Holding
JANUARY 3, 2023
1] To the extent that these measures fall under Regulation S-X, auditors would have to certify the internal controls that produced these numbers, and CEOs and CFOs would also have to certify the disclosed measures (SOX section 302). These are just some of the complex requirements that make the proposed rules so costly for companies.
ThomsonReuters
NOVEMBER 15, 2023
It’s crucial to note that donations made to individuals, political organizations, and certain private foundations do not qualify for tax deductions. Fill out the information section. Enter the relevant amounts in the appropriate sections of Schedule A. Itemize deductions. Calculate the total.
Reynolds Holding
JUNE 15, 2022
Certifications made pursuant to Section 12(d) of the Exchange Act and Exchange Act Rule 12d1-3 that a security has been approved by an exchange for listing and registration. Comm’n (Nov. 2, 2016), available under “Compliance and Disclosure Interpretations – Proxy Rules and Schedule 14A” at [link]. [4] 4] Adopting release at p.
Reynolds Holding
APRIL 10, 2023
Consistent with the interpretation of anti-competition, in the cross-section, we indeed find the estimated effects to be stronger in these scenarios. Phillips (2016): “Text-Based Network Industries and Endogenous Product Differentiation,” Journal of Political Economy, 124, 1423–1465. annualized difference.
ThomsonReuters
JANUARY 28, 2021
Although the joint resolution vacated the 2016 rules, the statutory mandate under Section 13(q) remained, and the SEC was obligated to propose rules that weren’t “substantially the same” as the disapproved rules. In December 2020, the SEC issued Final Rulemaking Release No.
Reynolds Holding
APRIL 24, 2022
parent would be affected as well, as the next section explains. Third, whenever one or more of the European subsidiaries of a U.S. parent meet the quantitative turnover and employment criteria and are therefore subject to the Proposed Directive, the U.S. In this post, we focus mainly on this case, considering how U.S. The Impact on U.S.
Reynolds Holding
JULY 30, 2023
The importance of using the Dodd-Frank reward structure is directly referenced in the section on money laundering, and the need to update regulations to accomplish the goals of the Strategy is also mentioned.
Reynolds Holding
APRIL 14, 2024
For a time, prosecutors were able to indict almost any ethical or political transgression, including any undisclosed conflict of interest, but in the 1980s, the Supreme Court brought this expansion to a screeching halt in its McNally decision. [3] 3] The law of insider trading presents an even more extreme example.
Reynolds Holding
OCTOBER 9, 2023
3]Robo-voting may also give kingmaking power to the two proxy advisory firms, Institutional Shareholder Services (ISS) and Glass Lewis, that serve more than 90 percent of the market for proxy advice, and there is some concern that their advice is politically slanted. [4] Policymakers are concerned about robo-voting.[1] 3] Doyle, Timothy M.,
Appraiser Newsroom
MAY 11, 2023
Ela, ASA with presenters Angel Diaz , Rafael Barrientos Martinez and Dr. Denise Sandoval and Dr. Susana Smith Bautista , This panel discussion focused on the past 50 years of development of political, social, and artistic recognition of Hispanic artists in California, particularly those of Mexican heritage.
Reynolds Holding
OCTOBER 15, 2023
The temptation and political pressure to do so will likely be great, especially after significant market events, particularly as proponents would argue that doing so would impose no additional direct costs on market participants. ENDNOTES [1] Public Law 111-203, Section 929X(a). [2] 2] See , e.g. , SIFMA Letter at 16 n.41
ThomsonReuters
DECEMBER 17, 2021
All of this, of course, is subject to each country’s political climate and legislative agenda. The following information is not intended to be “written advice concerning one or more Federal tax matters” subject to the requirements of section 10.37(a)(2) There will be several iterations. a)(2) of Treasury Department Circular 230.
Reynolds Holding
JANUARY 16, 2023
As set forth in the Indictment, Blaszczak charged that a political intelligence consultant received nonpublic information concerning planned changes to Medicare reimbursement rates for particular drugs from a former colleague at the Center for Medicare and Medicaid Services (“CMS”), a government agency. 1348 at all. Background.
Reynolds Holding
MARCH 6, 2024
In doing so, they have created a roadmap for others to abuse the Commission’s disclosure regime to achieve their own political and social goals. Citing such “investor demand” for the information and the need to have “consistent and comparable” disclosure, a politically-oriented Commission might pursue such a rulemaking.
Benzinga
MAY 3, 2022
A live broadcast of the earnings conference call will also be available via the internet at www.rattlermidstream.com under the "Investors" section of the site. To access the replay, call (855) 859-2056 (United States/Canada) or (404) 537-3406 (International) and enter confirmation code 2976565. About Rattler Midstream LP.
Reynolds Holding
MARCH 29, 2022
The resulting political vacuum has pulled the independent regulatory agencies into the fray; the SEC’s statutorily identified constituencies, e.g., investors, markets, capital-hungry issuers, etc., However, agencies like the SEC are having to respond to the challenge without the political salience that comes with an approving Congress.
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