Hogan Lovells developed a checklist of key changes and considerations that public companies should be aware of when preparing their Forms 10-K and proxy statements for the upcoming filing season. For ease of reference, we have divided the list into three sections: (i) changes pertaining to the Form 10-K; (ii) changes pertaining to the proxy statement; and (iii) changes that may affect both filings.
In addition to the items summarized in the list, the SEC has adopted numerous other changes that are not discussed herein, including changes to Securities Act forms. We also have generally focused this checklist on changes likely to affect calendar-year U.S. public companies; impacts on investment companies and foreign private issuers may differ, as may the timing for compliance for non-calendar-year companies.
The content of this article is intended to provide a general guide to the subject matter. Specialist advice should be sought about your specific circumstances.