Publications
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12.10.2019Preparing for the 2020 Public Company Reporting SeasonUpdates
The U.S. Securities and Exchange Commission (SEC) issued rule updates and guidance in 2019 that are intended to simplify certain public reporting requirements, clarify the staff’s expectations with respect to no-action relief for certain shareholder proposals and significantly revise the staff’s process for responding to those no-action requests. In anticipation of the upcoming reporting season, we highlight rule changes, guidance and trends for public companies to consider in preparing annual report and proxy statement disclosures in 2020.