Inside SEC’s Proposal to Modernize Regulation S-K

Spencer Feldman, Corporate Partner and a member of Law360's seven-member Capital Markets Editorial Advisory Board for 2016, breaks down the SEC’s recent Regulation S-K concept report in an article published on April 26, 2016 in Law360. The Securities and Exchange Commission published an extensive 341 page concept release on April 13, 2016, requesting comment regarding whether its business and financial disclosure requirements contained in Regulation S-K continue to elicit the most important and relevant information for investors to make informed investment and voting decisions, and how public companies can most effectively and economically present this information through advancements in technology.  Feldman highlights each item of Regulation S-K that is being examined for improvement and offers his own opinion on several suggested changes that would help smaller publicly traded companies.