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This memorandum outlines key considerations from White & Case s Public Company Advisory Practice for US public companies in preparation for the 2021 annual reporting and proxy season.
Section I of this memo, which was previously published, described our key considerations for Annual Reports on Form 10-Ks, including housekeeping items and our top nine disclosure considerations for Form 10-Ks in 2021.
Section II of this memo, below, describes our top considerations for 2021 Annual Meeting Proxy Statements.
The following are our top considerations for your upcoming annual meeting proxy statement.
(1) Consider Impacts of COVID-19 for Proxy Disclosure. In assessing your proxy disclosure, companies should take into account the impacts of the COVID-19 pandemic and related economic conditions in the following areas of their proxy statement: