Excerpt from Practical Guidance

When To File Schedule 13D Vs. Schedule 13G

Law360, New York (January 16, 2014, 2:16 PM EST) -- Sections 13(d) and 13(g) (15 USCS § 78m) of the Securities Exchange Act of 1934, as amended, (the "Exchange Act") mandate that beneficial owners of more than 5 percent of certain equity securities disclose information relating to their beneficial ownership by filing a Schedule 13D (17 CFR 240.13d-101) or Schedule 13G (17 CFR 240.13d-102) with the U.S. Securities and Exchange Commission....

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