Topic
Hedging
41 published works
Waller Law Blogs
SEC adopts new hedging disclosure rules
01.07.19The Securities and Exchange Commission (SEC) will now require companies to disclose any practices or policies that allow for employees or directors to engage in certain hedging transactions with respect…
Capital Markets
SEC’s New Rules on Hedging Disclosure
On December 18, 2018, the Securities and Exchange Commission (the “SEC”) adopted final rules requiring companies to disclose in proxy or information statements for the election of directors any practices…
Corporate and Securities Law
SEC Finalizes Dodd-Frank Hedging Rules
Free Writings + Perspectives
Upcoming SEC Open Meeting
The Securities and Exchange Commission announced that it will hold an open meeting on December 19, 2018. Among other things, the Commission will consider a rule requiring disclosure of hedging…
Banking, Finance and Securities
Commission adopts Delegated Regulation supplementing ELTIF Regulation
By Simon Lovegrove (UK), Imogen Garner (UK)
The European Commission has adopted a Delegated Regulation supplementing the Regulation on European long-term investment funds (ELTIF Regulation). The Delegated Regulation contains regulatory technical standards specifying: the criteria for establishing…
Corporate and Securities Law
CFTC Extends Exemptions of RTO Energy Products to Bar Private Rights of Action
SALT Shaker
So Misunderstood? Illinois DOR Adopts Special Sales Factor Rules for Hedging and Foreign Currency Transactions
By Elizabeth Cha and Charlie Kearns Effective for tax years beginning on or after January 5, 2016, the Illinois Department of Revenue adopted amendments to 86 Ill. Adm. Code Sec.…
Energy & Environmental Law Adviser
CFTC Proposes to Reduce Reporting and Recordkeeping Obligations for Commercial End Users of Trade Options
On April 30, 2015, the U.S. Commodity Futures Trading Commission (CFTC) issued a Notice of Proposed Rulemaking that would have the effect of reducing reporting and recordkeeping requirements for trade…
Employee Benefits Blog
SEC Proposes Disclosure Rule for Hedging Transactions by Directors, Officers and Employees
By William R. Pomierski, Anne G. Plimpton, Andrew Liazos
The U.S. Securities and Exchange Commission recently issued a proposed rule that would require public companies to disclose in annual proxy statements whether their employees and board members may hedge…
Derivatives & Repo Report
SEC Proposes Dodd-Frank Hedging Policy Disclosures and A Closer Look at Common Hedging Transactions
We have published an update on the recent disclosure proposals under Section 14(j) of the Securities Exchange Act of 1934 (the "Exchange Act"). The update can be accessed here. In summary,…