Recent Developments

SEC Press Release, "SEC Adopts Rule Amendments to Modernize Disclosures of Business, Legal Proceedings, and Risk Factors Under Regulation S-K," August 2020

Cleary Gottlieb, "SEC Adjusts Disclosure Requirements for Public Companies," September 2020.

Cooley LP, "SEC adopts amendments to modernize Reg S-K requirements for business, legal proceedings and risk factor disclosures," August 2020

Gibson Dunn, "A Double-Edged Sword? Examining the Principles-Based Framework of the SEC’s Recent Amendments to Regulation S-K Disclosure Requirements," August 2020.