SEC's Amendments Streamline Reporting — In Some Cases

Law360 (August 12, 2019, 6:02 PM EDT) -- On March 20, the U.S. Securities and Exchange Commission voted to adopt several amendments to modernize and simplify disclosure requirements that apply to periodic reports, proxy statements and certain other public filings. These amendments have streamlined certain disclosure requirements, while also eliminating outdated or duplicative disclosures for reporting companies under Regulation S‑K. This article provides a brief overview of the SEC’s recent amendments, a summary of those that are expected to be most relevant, and practical considerations and near‑term compliance matters that reporting companies, or registrants, should consider as a result thereof.

The SEC’s amendments, among other things, changed the content...

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