Katayun Jaffari and Paul Hallgren co-authored an article published in The Legal Intelligencer examining amendments the Securities and Exchange Commission has made to certain disclosure rules for public companies in an effort to modernize information presented to investors. The Regulation S-K rules that were amended consist of description of business (Item 101), legal proceedings (Item 103), and risk factors (Item 105). The amendments represent the first updates to these rules in more than 30 years, and they take effect on November 9, 2020.
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