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Mark Brod, Will Golden, Joe Kaufman and Sarah Ali Author Article on SEC’s Recent Changes to Required Acquisitions and Dispositions Disclosures

06.16.20

Partners Mark Brod, Will Golden and Joe Kaufman, and Associate Sarah Ali authored an article titled, “Changes to Required Disclosures for Acquisitions and Dispositions,” which was published by the Harvard Law School Forum on Corporate Governance. The article analyzed the SEC’s recently adopted changes to the financial disclosure requirements relating to the acquisition and disposition of businesses, highlighting how these changes will assist SEC reporting companies in streamlining and eliminating immaterial information and will provide additional flexibility in presenting pro forma adjustments relating to such transactions. The article further noted that, while the final rules will be effective on January 1, 2021, voluntary compliance is permitted in advance of the effective date and many registrants are expected to take advantage of the incremental flexibility afforded by these amendments immediately.

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