Disclosure Considerations – Second Quarter 2023 Form 10-Q Reports

With the end of the second quarter of calendar year 2023 approaching, this is a reminder of disclosure changes and considerations for Form 10-Q reports for the quarter ended June 30, 2023. These are included in the updated Goodwin Form 10-Q Form Check. A copy of the updated form check is attached, together with a copy marked to show changes from the prior quarter's version. The SEC has updated the Form 10-Q posted on its website to include the applicable portions of the Rule 10b5-1 amendments adopted by the SEC in December 2022.

Director and Officer Trading Plans and Arrangements. (Regulation S-K, Item 408(a))

Starting with the Form 10-Q report for the quarter ended June 30, 2023, domestic operating companies that do not qualify as a smaller reporting company under SEC rules must provide quarterly disclosure about the adoption, modification or termination, on or after April 1, 2023, by the company's directors and Section 16 officers of trading plans or