Posts by Michelle Kupka

SEC Exempt Offering Framework
SEC Proposed Changes to the Exempt Offering Framework

On March 4th, the SEC issued a proposal to improve the exempt offering framework (framework) used by…

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SEC Adopts Rules for Disclosures
SEC Adopts Rules to Simplify and Streamline Disclosures for Registered Debt Offerings

The SEC adopted amendments to simplify and streamline the financial disclosures required by Rules 3-10 and 3-16…

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Changes to Regulation S-K for Public Companies
SEC Proposes Significant Changes to Regulation S-K

New proposed changes to Regulation S-K intend to modernize, simplify and enhance the SEC’s framework…

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SEC Proposes More Changes to Modernize Regulation S-K Disclosure

On August 8, 2019, the SEC proposed amendments to the description of business, legal proceedings, and risk…

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SEC Eliminates Outdated and Redundant Disclosure Requirements

The SEC recently adopted rule amendments to eliminate redundant and outdated disclosure requirements of Regulations…

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SEC Amends Smaller Company Reporting Definition
SEC Amends Smaller Reporting Company Definition

The amendments increase the financial thresholds in the SRC definition, thereby expanding the number of…

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SEC SAB 118 Guidance: Changes in Estimates and GILTI Accounting Policy Choice
SEC SAB 118 Guidance: Changes in Estimates and GILTI Accounting Policy Choice

On December 22, 2017, the SEC staff issued guidance in the form of Staff Accounting…

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Treasury Suspends Withholding Requirements on Disposition of Certain Publicly Traded Partnership Interests
Treasury Suspends Withholding Requirements on Disposition of Certain Publicly Traded Partnership Interests

On January 2, 2018, the Department of the Treasury and the Internal Revenue Service (collectively,…

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SEC Staff Updates the Financial Reporting Manual

The staff of the SEC’s Division of Corporation Finance published an update to the Division’s…

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SEC Proposes Amendments to Regulation S-K
SEC Proposes Amendments to Regulation S-K

On October 11th, the SEC proposed amendments to modernize and simplify certain disclosure requirements in…

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