Companies Must Prepare For Life After 'Emerging Growth'
Law360, New York (September 22, 2017, 2:12 PM EDT) -- Federal exemptions that relieve "emerging growth" companies from certain disclosure requirements that typically apply to public companies will begin sunsetting at year’s end for many issuers — a significant shift that attorneys say companies must start bracing for now.
The Jumpstart Our Business Startups Act, passed in April 2012 as part of an effort to encourage more initial public offerings by easing the transition from private to public markets, provided broad relief to a new category of issues called emerging growth companies, or EGCs, generally defined as having $1.07 billion or less in annual revenue.
The temporary perks for EGCs include...
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