WSG Article: Guide to SEC Reporting Changes (Revised)

Guide to SEC Reporting Changes (Revised)

March, 2010 - Garrett A. DeVries, Gregory R. Samuel, Bruce Newsome, Casey S. Cohn, Yuki Prefume Whitmire, Christopher S. Kulander

Since the start of 2009, there have been material changes to the form and content of periodic reports and proxy statements. This memorandum outlines the changes in the federal securities laws and New York Stock Exchange (“NYSE”) rules since January 2009 that impact the form and content of 2009 Forms 10-K and 2010 proxy statements for domestic issuers subject to Regulation S-K.

Topics included in the guide are as follows:

I.		Disclosure Rules for Executive Compensation and Corporate Governance
II.		Broker Voting Rules
III.		Reserve Reporting Requirements
IV.		Additional Extension of Compliance Date of Auditor Attestation Requirement for Non-Accelerated Filers
V.		Mandatory XBRL and New Check Box on Cover Page of Form 10-K
VI.		New Accounting Codification
VII.		NYSE Governance Rule Changes
VIII.		Say on Pay
IX.		Disclosure Regarding Provisions and Allowances for Loan Losses
X.		Disclosure Regarding Climate Change