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June 11, 2024
My summer memories remind me of an element of the MDS that, until PDPM came along, was largely overlooked: ICD-10 coding.
October 17, 2023
As companies prepare for next proxy season, they should review SEC staff guidance on the pay vs. performance table. In addition to recent staff interpretations, as discussed in our...
June 14, 2023
Often the overlooked part of ESG, "governance" can greatly influence other aspects of a company, including its compliance & sustainability.
March 28, 2023
In August last year—12 years after the Dodd-Frank mandate— the SEC finally adopted a new rule that requires disclosure of information reflecting the relationship between executive...
March 27, 2023
In August last year—12 years after the Dodd-Frank mandate— the SEC finally adopted a new rule that requires disclosure of information reflecting the…
February 16, 2023
Part I of our two-part Annual Memo series identified important considerations when preparing Annual Reports on Form 10-K in 2023. Part II of this memo below, describes our key...
February 15, 2023
On February 10, 2023, the staff of the Division of Corporation Finance (Staff) of the U.S. Securities and Exchange Commission (SEC) published new…
February 15, 2023
On February 10, 2023, the SEC’s Division of Corporation Finance (Corp Fin) issued 15 compliance and disclosure interpretations (CDIs), Questions 128D.01 through 128D.13, and Section...
February 15, 2023
On February 10, 2023, the staff of the Division of Corporation Finance (Staff) of the U.S. Securities and Exchange Commission (SEC) published new Regulation S-K Compliance and...
February 14, 2023
Various members of the staff of the Securities and Exchange Commission's Division of Corporation Finance had indicated in public statements at recent industry conferences...