Publications

Hogan Lovells Publications

New considerations for director compensation awards in light of Delaware Supreme Court's recent decision in In Re Investors Bancorp

The subject of director compensation awards has been moving up the corporate governance agenda of many public companies since December 2017. The Delaware Supreme Court ruled then in In re...

Hogan Lovells Publications

SEC proposes rule amendments under the FAST Act to modernize and simplify disclosure

The SEC recently proposed amendments intended to update, streamline and improve its disclosure framework and to reduce the compliance burden for public companies. The proposed amendments,...

Hogan Lovells Publications

SEC issues new guidance on omission of interim financial information from draft registration statements

On August 17, the SEC's Division of Corporation Finance issued new guidance indicating that emerging growth companies (EGCs) and non-EGCs may omit from their nonpublic draft registration...

Hogan Lovells Publications

SEC Staff Issues New Guidance on CEO Pay Ratio Disclosure Requirements

On October 18, more than a year after the SEC amended Item 402 of Regulation S-K to require most public companies to disclose annually the ratio of the CEO's annual total compensation to...

Hogan Lovells Publications

SEC Staff Issues Important New Guidance on Use of Non-GAAP Financial Measures

On May 17, the SEC’s Division of Corporation Finance issued new and revised Compliance and Disclosure Interpretations (C&DIs) on the use of non-GAAP financial measures by public...

Hogan Lovells Publications

FAST Act Securities Provisions Ease Regulatory Requirements for Smaller Issuers and Create a New Resale Exemption

On December 4, President Obama signed into law the Fixing America’s Surface Transportation Act (FAST Act). Division G (Financial Services) of the FAST Act seeks to promote capital formation ...

Hogan Lovells Publications

SEC Staff Issues Guidance Permitting Hyperlinks to Cautionary Statements and Legends in Social Media Communications

On April 21, the SEC’s Division of Corporation Finance issued Compliance and Disclosure Interpretations (CDIs) clarifying the staff’s position on the communication by social media of...

Hogan Lovells Publications

SEC provides guidance on how to comply with Regulation FD in using social media

On April 2, the SEC issued a report of investigation under Section 21(a) of the Exchange Act in which it confirmed that public companies may use social media outlets such as Facebook and...

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