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Special Report on

Staff Legal Bulletin No

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This staff legal bulletin provides information for companies and shareholders regarding Rule 14a-8 under the Securities Exchange Act of 1934. Supplementary Information: The statements in this legal bulletin represent the views of the Division of Corporation Finance. This bulletin is not a rule, regulation or statement of the Securities and Exchange Commission. Further, the Commission has neither approved nor disapproved its content. The references to "we," "our" and "us" are to the Division of Corporation Finance. Contacts: For further information, please contact the Office of Chief Counsel in the ...
it surveyed foreign legislation and legal literature. Circulated to all ABA members, it was absorbed in 1915 by the newly formed American Bar Association Journal . Cite error: There are tags on this page, but the references will not show without a {{Reflist}} template or a tag; see the .
REVIEWS AND OPINIONS
SEC Updates C&DIs on Exec Comp, Corp Gov; Corp Fin Issues Staff ...
On Friday, March 12, 2010 the U.S. Securities and Exchange Commission’s Division of Corporation Finance posted three new Questions & Answers as part of its Compliance & Disclosure Interpretations (C&DIs). The new items posted pertain to: Section 119. Item 402(c) – Executive Compensation; Summary Compensation Table • New Question 119.25 • New Question 119.26 Section 133. Item 407 - Corporate Governance • New Question 133.12 The full text of the new items is in this FEI Summary . Hat-tip to Broc Romanek of The Corporate Counsel.net Blog . Staff Legal Bulletin On Suspension Of Certain Reporting Obligations market research, surveys and trends
Corp Fin Issues Staff Legal Bulletin on "Risk" and "CEO Succession ...
which changes how the Rule 14a-8(i)(7) exclusion for ordinary business operations applies so that proposals relating to CEO succession planning generally are no longer excludable ("generally" because proposals that seek to micro-manage will still be excludable; we'll have to see how "micro-manage" is interpreted by the Staff) - and that risk-related proposals will be analyzed under a new framework. The SLB lays out this risk-related framework as: "rather than focusing on whether a proposal and supporting statement relate to the company engaging in an evaluation of risk, we will instead focus on the ... market research, surveys and trends

SURVEY RESULTS FOR
STAFF LEGAL BULLETIN NO

Second Report: U.S. Securities Industry, Public Companies, and Y2K
The Third Report on the Readiness of the United States Securities Industry and Public Companies To Meet the Information-Processing Challenges of the Year 2000," released July 1999. This is a report prepared by the staff of the Securities and Exchange Commission. The Commission has expressed no view regarding the analysis, findings or conclusions contained herein. This report presents the Securities and Exchange Commission ("SEC" or "Commission") staff's current findings on the securities industry's state of readiness for the Year 2000. The report also includes the staff's position on issuer disclosure ... industry trends, business articles and survey research
Frequently Asked Questions The Accounting Support Fee and the ...
Mar 15, 2010 ... than $250 million. The Board uses market capitalization and net asset ... market capitalization of an investment company issuer will be 10 percent of the .... reporting requirements of Commission Staff Legal Bulletin No. ... industry trends, business articles and survey research
RELATED NEWS
Open Letter to the Securities and Exchange Commission: Can a Convicted Felon ...
I asked the Securities and Exchange Commission Division of Corporation Finance to review Medifast's (NYSE: MED) revenue recognition policy to determine if it complies with Generally Accepted Accounting Principles (GAAP) and SEC Staff Accounting Bulletin Topic 13: A. While I made no allegations of non-compliance with accounting rules, I am concerned about the possibility that Medifast may have prematurely recognized revenue based on a detailed analysis of the company's vague and skimpy financial disclosures. After all, who am I do make such an allegation against Medifast's "...distinguished ... market trends, news research and surveys resources
Clark files to run as an independent in Fifth
Danville businessman Jeffrey A. Clark has filed to run as an independent for the 5th Congressional District seat, and some Republicans fear that could hand the election to incumbent Rep. Tom Perriello, D-Albemarle County. Clark, who described himself as a lifelong Republican who now is a tea party member, said he had been saying for months that he would file as an independent if state Sen. Robert Hurt, R-Chatham, was chosen as the Republican candidate. Clark said he would have gladly abandoned that plan if any of Hurt’s six opponents had defeated him in Tuesday’s Republican primary. With all 309 of the district’s precincts ... market trends, news research and surveys resources

INFORMATION RESOURCES

DIVISION OF CORPORATION FINANCE
Staff Legal Bulletin No. 14 (CF). Action: Publication of CF Staff Legal Bulletin . Date: July 13, 2001. Summary: This staff legal bulletin provides ... technology research, surveys study and trend statistics
Staff Legal Bulletin No. 18 (CF)
This staff legal bulletin provides the Division of Corporation Finance's views regarding certain situations in which issuers may utilize Rule 12h-3 under the Securities Exchange Act of 1934 to suspend their reporting obligations under Section 15(d) of the Exchange Act. Supplementary Information: The statements in this legal bulletin represent the views of the Division of Corporation Finance. This bulletin is not a rule, regulation or statement of the Securities and Exchange Commission. Further, the Commission has neither approved nor disapproved its content. Contacts: For further information, please contact the Office of ... technology research, surveys study and trend statistics
The Harvard Law School Forum on Corporate Governance and Financial ...
On October 27, 2009, the SEC’s Division of Corporation Finance issued a Staff Legal Bulletin changing prior guidance on the application of Rule 14a-8(i)(7), and expanding the scope of matters that the Division considers permissible subjects for shareholder proposals in company proxy statements. Rule 14a-8(i)(7) permits a company to exclude a shareholder proposal from the company’s proxy statement insofar as the proposal deals with a matter relating to the company’s ordinary business operations. In the Staff Legal Bulletin, the Division reverses its prior positions that proposals relating to environmental, financial or health ...
REAL TIME
STAFF LEGAL BULLETIN NO
QUESTIONS AND ANSWERS
Small Business Owner's Guide to the Holiday Bonus
The 1989 movie National Lampoon's Christmas Vacation shows us in a very funny yet poignant way just how holiday bonuses and the expectation thereof can be viewed by employees. It seems character Clark Griswold puts a $7500 deposit on a family swimming pool based on an anticipated Christmas bonus. For 17 years, Griswold has received a holiday bonus. When Griswold receives a membership to the Jelly-of-the-Month Club instead, he snaps, and Cousin Eddie kidnaps boss Frank Shirley for retribution. When the boss is brought to Griswold's home and sees how the suspension of the company bonus has affected the "little man," ...
Google Answers: Accounting: recognizing revenue.
I sold and built a large peice of equipment for a customer. They don't have room to store it and have asked me to keep it for them. They agree that I can invoice them on the original ship date (this year) but then ship it next year. My accountant says that even though I am invoicing this year, I cannot recognize the revenue in this year becuase I have not shipped it. I want to recognize the revenue in this year. Please provide several references where General Accounting Practises allow me to recognize the revenue. I need to show these to my accountant. Thank you very much. Scott In general, your ...