10 Tips for 10-Ks and Proxy Statement

Posted by Laura D. Richman, Michael L. Hermsen and Anna T. Pinedo, Mayer Brown LL, on Sunday, January 20, 2019 Editor's Note: Laura D. Richman is counsel and Michael L. Hermsen and Anna T. Pinedo are partners at Mayer Brown LLP. This post is based on their Mayer Brown memorandum. With preparations shifting into high gear for calendar-year companies that file annual reports on Form 10-K and proxy statements with the US Securities and Exchange Commission (SEC), here are tips to consider when drafting these documents. 10-K Tips 1. Disclosure Update and Simplification. The SEC adopted “Disclosure Update and Simplification” amendments on August 17, 2018, which became effective on November 5, 2018. The amendments were designed to address disclosure requirements that the SEC considered to be redundant, duplicative, overlapping, outdated or superseded in light of other SEC disclosure requirements, US generally accepted accounting principles or…

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