Professionals 715 results
Capabilities 86 results
Industry
Industry
Region
Experience 47 results
Experience
|October 15, 2024
Experience
|May 10, 2024
Insights & News 5,890 results
Seminar/CLE
|May 13, 2025
2025 Health Care & Life Sciences Summit
Speaking Engagement
|May 9, 2025
Capital Markets & Securities Law Watch
|May 6, 2025
|6 Min Read
New SEC Guidance: Clawback Checkbox Compliance and De-SPAC Disclosures
On April 11, 2025, the SEC’s Division of Corporation Finance issued six new Compliance and Disclosure Interpretations (C&DIs) regarding (i) clawback-related checkboxes on the cover page of Form 10-K and (ii) disclosure required by Regulation S-K Item 402(w)(2). These C&DIs provide crucial guidance for listed issuers on reporting corrections of errors in financial statements and analyzing the implications for executive compensation recovery.
The SEC staff also added a C&DI addressing whether target companies in de-SPAC transactions may suspend their Section 15(d) reporting obligations after closing.
Other Results 198 results
Site Content
Law Glossary