How to Draft “Legal Proceedings” Disclosure

Our guests – Weil Gotshal’s Howard Dicker and Bryan Cave’s Vicki Westerhaus – analyze the SEC’s changes to Item 103 of Regulation S-K, the “legal proceedings” disclosure, including:

1. How has Item 103 of Regulation S-K changed?
2. What are the pros & cons of selecting a higher threshold? What circumstances might dictate what type of threshold?
3. When can a company reset its threshold down the line?
4. What’s the role of the independent auditor in all this given the contingency disclosures that are made in the financials?
5. How might environmental proceedings disclosure relate to sustainability/E&S reports issued outside the SEC filing stream?

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