How to Best Bake Covid Into Your MD&A & Risk Factors

In this 40-minute Vid-Guide, Gibson Dunn’s Tom Kim, Gunster’s Bob Lamm and Gibson Dunn’s Ron Mueller tackle the latest developments regarding Covid-related disclosures in SEC filings. At the 7:46 mark, the gang discusses how important it is to cover “known trends & uncertainties” – how Covid impacts your business, your liquidity & operations – in your MD&A. Getting into the “analysis” of it all. And at the 14:59 mark, the panel gets into how to update Covid-influenced risk factors.

There also is a healthy discussion about the use of voluntary 8-Ks as developments related to the pandemic move fast – and the last 10 minutes of the panel get into the optics of insider use of Rule 10b5-1 plans and how to best protect the reputations of your insiders that have these plans.