Stinson Leonard Street Dodd Frank

MAKING SENSE OF DODD-FRANK

The Dodd-Frank Act has broad and deep implications that will touch every corner of financial services and multiple other industries. This site, developed and maintained by attorneys at Stinson Leonard Street, is dedicated to making sense of this complex legislation and helping businesses understand how it will affect them specifically. Our Bloggers »

Dodd-Frank Blog

The First MD&A Following Adoption of the New Revenue Recognition Standard

Public Companies and Securities The SEC has made clear its expectations regarding MD&A disclosure for periods prior to the adoption of the new revenue recognition standard. What has received less attention is the content of MD&A after the new revenue recognition standard has been adopted.  Set forth below are some guidelines to be considered.  While putting pen to paper […] Read more →

by   |   May 30, 2017

CFTC Revises Record Keeping Requirements

Derivatives The CFTC has issued final amendments to Regulation 1.31 which sets forth the form and manner in which all regulatory records must be kept by records entities. “Records... Read more →

by   |   May 24, 2017

CFTC Revises Whistleblower Rule to Enhance Anti-Retaliation Protection

Derivatives, Employment, Executive Compensation The CFTC has adopted final amendments to its whistleblower rules that will, among other things, strengthen the CFTC’s anti-retaliation protections for whistleblowers and enhance... Read more →

by   |   May 22, 2017

Shareholder Dismisses Case with Prejudice that Sought to Block Amendment to Intel Stock Plan

Employment, Executive Compensation, Litigation, Public Companies and Securities As we noted here, a shareholder of Intel sought a preliminary and permanent injunction and any other appropriate relief with respect to a stockholder vote to approve the amendment... Read more →

by   |   May 19, 2017

FASB Clarifies Accounting for Modifications of Equity Awards

Public Companies and Securities The Financial Accounting Standards Board has issued an Accounting Standards Update (ASU 2017-09; Topic 718) to clarify the accounting for modifications to outstanding share-based... Read more →

by   |   May 11, 2017

SEC Commissioner Wonders if SAFEs are Safe for Crowdfunding

Public Companies and Securities In remarks at the Annual SEC/NASAA Conference, SEC Commissioner Michael S. Piwowar focused on the suitability and adequacy of disclosure of a security known as a... Read more →

by   |   May 10, 2017

SEC Accountant Speaks to Revenue Recognition

Public Companies and Securities Sylvia E. Alicea, Professional Accounting Fellow, Office of the Chief Accountant, gave her views on implementation of the new revenue recognition standard at a conference... Read more →

by   |   May 9, 2017

SEC ALJ Lifts Reg A+ Suspension of Issuer

Litigation, Public Companies and Securities As we noted here, the SEC temporarily suspended the Tier 2 Regulation A+ offering of Med-X, Inc. The SEC stated it temporarily suspended the offering because Med-X has not filed... Read more →

by   |   May 8, 2017

Defendants in Stock Purchase Indemnification Action Entitled to Advancement under Bylaws

M&A In Davis et al v. EMSI Holding Co., the Delaware Court of Chancery held that officers and directors of an acquired company were entitled to advancement under the acquired... Read more →

by   |   May 5, 2017