The Corporate Counsel: November-December 2019

• Hedging Disclosure Is Here—Are You Ready?
  • Background of Hedging Disclosure Requirement
  • What Item 407(i) of Regulation S-K Requires
  • Applicability & Effective Dates
  • Interpreting the New Hedging Disclosure Requirement
  • Rule Applies to Broad Categories of Transactions
  • Elaborate Policy Not Required
  • Drafting Proxy Disclosure
• Non-GAAP: Staff Scrutinizes "Individually Tailored Accounting Principles"
  • Evolution of the Staff's Non-GAAP Comments
  • What is "Tailored Accounting?"
  • Where is the Staff Raising "Tailored Accounting" Comments?
  • Comments On Acquisition-Related Adjustments
  • Five Key Takeaways on Tailored Accounting
• 2020 Executive Compensation Disclosure Treatise
• 2020 Proxy Season Disclosure Treatise

The Corporate Counsel: September-October 2019

• Beyond the Big 3: The Skinny on Other Standing Board Committees
• Standing Committees v. Special Committees
• Why Do Boards Establish Additional Standing Committees?
• How Much Authority May the Board Delegate to a Standing Committee?
• Some Things to Think About When Forming a Standing Committee
• Proxy Disclosure
• Beyond the Big 3: Other Common Standing Committees
• Key Takeaways About Standing Committees
• 2020 Edition of Romanek & Dunshee's "Proxy Season Disclosure Treatise"

The Corporate Counsel: July-August 2019

• Early Returns From the Fast Act Rule Changes
  • Changes to the Form 10-K Cover Page
  • Item 102 of S-K—Description of Property
  • Item 303 of S-K—MD&A
  • Item 601 of S-K—Exhibits: Description of Securities
  • Some Takeaways
• Unpacking Stock Splits
  • Stock Split v. Stock Dividend: What's the Difference?
  • Companies Need "Surplus" To Pay Dividends
  • Do You Have Enough Shares?
  • Directors' Fiduciary Duties
  • Reverse Splits: Appraisal Rights & Fair Value of Fractional Shares
  • Federal Income Tax Treatment of Splits & Reverse Splits
  • Federal Securities Law Compliance
  • Exchange Act Compliance
  • Stock Exchange Rules
  • 5 Key Takeaways
• A Few Words About Delaware's "Legal Capital" Requirements
  • Delaware's Rules on Buybacks & Dividends
  • Valuation of Assets & Liabilities
• "The SEC All-Stars"—A Frank Conversation

The Corporate Executive: May-June 2019

• Should Compensation Committees Explicitly Take On the Responsibility of Human Capital Management?
• One Positive Aspect of the Repeal of Section 162(m)'s Performance-Based Exception: Inducement Awards More Viable
• Tax Accounting for Stock Compensation Subject to Section 162(m)
• A Lawsuit Alleging Inadequate Disclosure of a Stock Plan to Shareholders Fails but Teaches a Lesson
• "The SEC All-Stars": A Frank Conversation
• Updated: Dunshee & Romanek's "The Corporate Governance Treatise"

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