Dorr LLP

The business world has changed a lot in the last three decades, and, as a result of recent amendments to Item 101 of Regulation S-K, the description of a company’s business included in registration statements and periodic reports will soon be catching up to some of those changes. The amendments, which were approved by the SEC in a 3-2 vote on August 26, 2020, also make changes to Item 103, relating to legal proceedings, and Item 105, the risk factor disclosure requirement.

Posted by Michael Bongiorno, Jessica Lewis, and Sierra Shear, Wilmer Cutler Pickering Hale and Dorr LLP, on Tuesday, June 9, 2020 Print E-Mail Tweet Michael Bongiorno is partner, Jessica Lewis is counsel, and Sierra Shear is senior associate at Wilmer Cutler Pickering Hale and Dorr LLP. This post is based on a WilmerHale memorandum by Mr. Bongiorno, Ms. Lewis, Ms. Shear, Christopher Davies, Timothy J. Perla, and Robert Kingsley Smith.

To view this article you need a PDF viewer such as Adobe Reader. If you can't read this PDF, you can view its text here. Go back to the PDF . European Union March 25 2020 The COVID-19 crisis is first and foremost a health issue, as governments around the world seek to limit and treat its effects and save lives.