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ARTICLE · 09 JANUARY 2019

10 Tips For 10-Ks And Proxy Statements

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With preparations shifting into high gear for calendar-year companies that file annual reports on Form 10-K and proxy statements with the US SEC, here are tips to consider when drafting these documents.

United StatesCorporate/Commercial Law
Michael Richman
Michael Richman
David Bakst
David Bakst
Paul de Bernier
Paul de Bernier
Robert Gray, Jr.
Robert Gray, Jr.
Lawrence Hamilton
Lawrence Hamilton
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Michael Hermsen
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Anna T. Pinedo
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David Schuette
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With preparations shifting into high gear for calendar-year companies that file annual reports on Form 10-K and proxy statements with the US Securities and Exchange Commission (SEC), here are tips to consider when drafting these documents.

10-K Tips

Disclosure Update and Simplification. The SEC adopted "Disclosure Update and Simplification" amendments on August 17, 2018, which became effective on November 5, 2018. The amendments were designed to address disclosure requirements that the SEC considered to be redundant, duplicative, overlapping, outdated or superseded in light of other SEC disclosure requirements, US generally accepted accounting principles or changes in the "information environment." Annual reports on Form 10-K now need to comply with these amendments.

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This Mayer Brown article provides information and comments on legal issues and developments of interest. The foregoing is not a comprehensive treatment of the subject matter covered and is not intended to provide legal advice. Readers should seek specific legal advice before taking any action with respect to the matters discussed herein.

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