Capital Markets & Securities Law Watch
Sort by:
2 results
April 7, 2020
|1 min read
The SEC’s staff in the Division of Corporate Finance issued a new C&DI on April 6, 2020, clarifying that registrants unable to incorporate Form 10-K Part III information by reference within the allotted 120-day window following the end of the filer’s fiscal year may use the 45-day relief granted by the SEC’s earlier COVID-19 Order (the Order) as long as the 120-day deadline falls within the relief period specified in the Order and the registrant meets the conditions of the Order.
April 2, 2020
|2 min read
New CD&Is Clarify the SEC COVID-19 Relief Order’s Effect on Form 12b-25 Notification of Late Filings
On March 31, 2020, the SEC released two new compliance and disclosure interpretations (CD&Is) clarifying how the SEC’s COVID-19 order, issued March 4, 2020 (the COVID-19 Order), which granted conditional relief to companies affected by coronavirus, interfaces with the standard Form 12b-25 notice for late filings.