Annotated SEC forms

• Form 10-K
• Form 10-Q
• Form 8-K

Regulation S-K

• Index by S-K Item

Annotated SEC forms

• Schedule 14A

Other representative Topic Pages

• Electronic proxy delivery
• Majority voting
• Restrictions on discretionary voting  NYSE Rule 452
• Delaware law changes
• AFSCME v AIG  Rule 14a-8(i)(8)

Regulation S-K

Regulation FD

Non-GAAP financial information  Reg G

Rule 144

Rule 144A

Insider Trading Reporting  Section 16

SEC Rule-Making

MD&A Topic Pages

• Recent developments including SEC staff focus
• Executive overview

• Off-balance sheet obligations
• Contractual obligations table
• Critical accounting policies
• Market risk

New SEC disclosure rules
Re: executive compensation -related person transactions

• SEC adopting release  Rel 33-8732

Revised S-K Items

• S-K 402      Executive compensation disclosures

• 402(b)     Compensation Disclosure & Analysis
• 402(c)      Summary compensation table
• 402(d)      Plan-based awards table

• 402(f)      Outstanding equity awards table
• 402(g)     Option exercises and stock vested table
• 402(h)     Pension benefits table
• 402(i)      Nonqualified plan table
• 402(j)      Termination or change-in-control
• 402(k)      Director compensation

• S-K 404      Related party disclosures

• 404(a)      Related persons
• 404(b)     Review - ratification of transactions
• 404(c)      Promoters - Control persons

• S-K 407       Corporate governance

• 407(a)      Director independence
• 407(b)      Director attendance
• 407(c)      Nominating committee
• 407(d)      Audit committee
• 407(e)      Compensation committee
• 407(f)       Shareholder communications

Representative Topic Pages

• Disclosure controls
• CEO- CFO certifications
• Risk factors
• SEC staff comment letters
• Protecting forward looking statements

Registration form Topic Pages

• Form S-1
• Form S-3
• Form S-4
• Form S-8

Securities Offering Reform

Other representative Topic Pages

• WKSIs  Issuer categories - 33 Act
• Accelerated filers  Issuer categories - 34 Act
• Underwriting agreements
• Blank check companies  SPACs
• Finders
• Integration
• A/B exchange offers
• Directed share programs
• NASD corporate financing rule
• Worldcom case
• Due diligence

SEC current accounting - disclosure issues issues

Equity Compensation Accounting

Other representative Topic Pages

• Accounting for stock options
• Comfort letters
• Revenue recognition
• FIN 46
• Asset impairment  FIN 47
• Critical accounting policies

Stock option timing

• Backdating
• Spring loading
• Bullet dodging
• Criminal actions

SEC enforcement

• Includes SEC statement re: financial penalties
• Includes SEC v McAfee; In re Applix

Other representative Topic Pages

• KPMG tax shelter case  USA v Stein
• Attorney conduct

Ann Yvonne Walker  Wilson Sonsini

Karen J Garnett   SEC

Jean E Hanson  Fried Frank

Jeffrey S Hochman  Willkie Farr

N Adele Hogan   Linklaters

Meredith E Kotler   Wilson Sonsini

Robyn Manos,   Proskauer Rose

Lynn E Usdan  Donna Karan International

Babak Yaghmaie  Pillsbury Winthrop

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• Statutes, rules, cases and interpretations
• Precedent examples (e.g., S-4s, merger agreements)

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• Click on icons     to open boxes and dropdowns
• Click on links to access Topic Pages and source material
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