We recently published a client alert on the SEC’s proposal to eliminate the longstanding “baby shelf” limitations and significantly expand access to Form S-3 and shelf registration for public companies. While the proposal remains subject to public comment and final SEC action, boards and management teams may want to begin…
The latest issue of the Goodwin Public Company Advisory News Roundup has been posted, covering the period from May 11, 2026 – May 21, 2026. The Roundup highlights the latest developments in SEC and stock exchange regulatory activity, corporate governance and other topics relevant to public company counseling and compliance. We address…
Over two years after they were adopted, the SEC has now proposed to rescind its climate-related disclosure rules. The SEC adopted its climate-related disclosure requirements in March 2024, and those rules were subsequently challenged in proceedings that were consolidated in the U.S. Court of Appeals for the Eighth Circuit. In March 2025,…
We published on our client alert on the SEC’s proposed amendments to the Securities Act registration framework that are intended to modernize and streamline the registered offering process. Highlights include: SEC proposes significant amendments to modernize and streamline the registered offering framework under the Securities Act. The proposed amendments would significantly…
On May 19, 2026, the SEC proposed amendments to its rules and forms that would simplify the filer status determinations for public companies and expand the disclosure accommodations available for many public companies. Under the proposed amendments, the threshold for “large accelerated filer” status would be raised from $700 million…
The SEC today proposed amendments that would represent a sweeping overhaul of the registered offering framework if adopted. The proposed amendments would significantly expand access to Form S-3 and shelf registration, extending many benefits currently limited to well-known seasoned issuers (“WKSIs”) to a broader range of public companies. The proposed…
The latest issue of the Goodwin Public Company Advisory News Roundup has been posted, covering the period from April 25, 2026 – May 8, 2026. The Roundup highlights the latest developments in SEC and stock exchange regulatory activity, corporate governance and other topics relevant to public company counseling and compliance….
Earlier this week, the SEC’s Division of Investment Management and Division of Corporation Finance recently provided guidance regarding pooled employer plans (PEPs), which are defined contribution retirement plans that permit multiple, unrelated employers to join together in a single plan. With this guidance, the Staff has addressed some of the questions…
The Office of Information and Regulatory Affairs (OIRA) recently updated its dashboard to disclose that the SEC had submitted a rulemaking titled “Rescission of Climate-Related Disclosure Rules” for review. Once the OIRA review is complete, the Commission will then consider whether to propose the contemplated rule changes and publish a release. The…
The SEC proposed amendments (summarized in this Fact Sheet) that would allow public companies to elect to file semiannual reports on new Form 10-S, rather than filing quarterly reports on Form 10-Q. The SEC also proposed amendments to the financial statement reporting requirements of Regulation S-X and other rules and…