New Corp Fin CDIs on Clawbacks and De-SPAC Co-Registrants
By EsqSocial Corporation 15/04/25
On April 11, 2025, the staff (the “Staff”) of the U.S. Securities Commission’s Division of Corporation Finance (the “Division”) issued seven new Compliance and Disclosure Interpretations (“CDIs”), the third update to the CDIs by the Division in the last few months. Six new Exchange Act Forms CDIs relate to the clawbacks-related checkboxes on the cover pages of Exchange Act annual reports, as well as the disclosure required by Regulation S-K Item 402(w)(2), while the remaining new CDI, included...
By: Mayer Brown Free Writings + Perspectives