Published works by Bass, Berry & Sims

Published works

• ABA Committee Submits Letter to SEC Requesting 15c2-11 Relief for Fixed Income Securities

  Securities Law Exchange · November 29, 2022

  LEX-WK-726GZ67J
• Reverberations Felt from SEC’s SPAC Proposal Even Before Rules Are Adopted

  Securities Law Exchange · August 4, 2022

  LEX-WK-14D2KXCS
• SEC Proposes Amendment to the Shareholder Proposals Rule (14a-8) and Adopts Amendments to Rules Impacting Proxy Advisory Firms

  Securities Law Exchange · July 21, 2022

  LEX-WK-PAEHN8BY
• SEC Announces Spring 2022 Rulemaking Agenda

  Securities Law Exchange · June 24, 2022

  LEX-WK-HF1V1ZT7
• SEC Staff Pushes Back on Adjusting for Normal Recurring “Public Company Expenses”

  Securities Law Exchange · May 11, 2022

  LEX-WK-VTX5SB8G
• SEC Staff Comments on Director Serving as Corporate Secretary

  Securities Law Exchange · January 21, 2022

  LEX-WK-59R67ZRG
• Potential SEC Disclosure Considerations Related to Vaccine Mandates

  Securities Law Exchange · November 9, 2021

  LEX-WK-4WC3GC9Q
• New MD&A Rules Are Here – A Slide Deck to Help with Internal Discussions

  Securities Law Exchange · October 7, 2021

  LEX-WK-PDE2P8XZ
• “Actual Results May Differ Materially From These Estimates;” SEC Staff Objects to Disclaimer Language When Giving Preliminary Financial Results

  Securities Law Exchange · August 24, 2021

  LEX-WK-SJPNFP84
• A Survey of Recent SEC Comment Letters on Human Capital Disclosures

  Securities Law Exchange · July 30, 2021

  LEX-WK-N0597M8E
• Adjusting for Litigation Expenses in a Non-GAAP Financial Measure

  Securities Law Exchange · May 27, 2021

  LEX-WK-7ST9JTXR
• WEBINAR: Raising Capital through a SPAC Combination: Nuts and Bolts of the “De-SPAC”

  Securities Law Exchange · February 22, 2021

  LEX-WK-90KGDT3X
• Recent SEC Comment Letter Looks Under the Hood at SPAC Merger Diligence

  Securities Law Exchange · December 21, 2020

  LEX-WK-GYQXADKW
• SEC Adopts Amendments to MD&A and Other Financial Disclosures

  Securities Law Exchange · December 9, 2020

  LEX-WK-WH25GMZF
• SEC Raises Threshold for Reg A+ Offerings to $75 Million; Improves “Patchwork” Exempt Offering Framework

  Securities Law Exchange · December 8, 2020

  LEX-WK-KVX7G4CN
• How a Surge in E-Commerce Sales Could Impact Financial Reporting; A Look at ASC 606 and Disaggregated Revenue

  Securities Law Exchange · November 17, 2020

  LEX-WK-EGF70XX5
• Recent SEC Comment Letter Reveals the Difference Between Prescriptive-Based and Principles-Based Rules

  Securities Law Exchange · November 5, 2020

  LEX-WK-DA94ET35
• Recent SEC Comment Letters of Interest Regarding COVID-19 Adjustments, SAB 99 and South Korea

  Securities Law Exchange · September 11, 2020

  LEX-WK-5MVBQTWB
• Practical Takeaways on SEC Amended Disclosure Requirements for Business Description, Legal Proceedings and Risk Factors under Regulation S-K

  Securities Law Exchange · August 31, 2020

  LEX-WK-BJ1Q3MS4
• Reminder for Accelerated Filers – Inline XBRL Rules Now Effective

  Securities Law Exchange · July 14, 2020

  LEX-WK-D0T4NG56
• EBITDA Margins Are Non-GAAP Measures Also

  Securities Law Exchange · July 6, 2020

  LEX-WK-QCD0KQXX
• SEC Chair Clayton and Corp Fin Director Hinman Issue a Joint Statement Requesting More Forward-Looking Disclosures on COVID-19 Impacts in Upcoming Earnings Calls

  Securities Law Exchange · April 10, 2020

  LEX-WK-CNFYWBWE
• SEC Staff Provides Relief to “Manual Signature” Retention Requirement in Light of COVID-19 Concerns

  Securities Law Exchange · March 25, 2020

  LEX-WK-QTMXBGRG
• SEC Staff Comments on Chegg’s Data Breach Disclosure and Response; A Real Life Example 

  Securities Law Exchange · February 18, 2020

  LEX-WK-BNQGQWQD
• Don’t Forget: Update SEC Filing and Proxy Calendars for Leap Year 2020

  Securities Law Exchange · January 8, 2020

  LEX-WK-3YH0Q3KM