Business Law and Corporate Law

Regulation S-X governs the form, content, and requirements for financial statements filed with the SEC under various federal securities statutes. Understanding these rules is critical because financial statement issues can delay offerings, complicate acquisitions, trigger SEC comments, affect auditor review, create disclosure control issues, or become enforcement problems if the financial statements are materially misleading.

17 CFR Part 202 governs the SEC's informal procedures, including pre-filing assistance, interpretive advice, enforcement activities, cooperation policies, and criminal referrals. Understanding these procedural mechanisms can determine whether a regulatory matter remains informal or escalates to formal enforcement, affecting how companies, funds, advisers, and individuals interact with SEC staff before contested proceedings begin.

In this exciting episode of Simply Trade News Roundup, host Annik Sobing welcomes Elisabeth Sherrell from the International Compliance Professionals Association (ICPA) and Jacob Boggs, a young trade compliance professional who recently graduated and is already making waves in the industry.

The U.S. Equal Employment Opportunity Commission has approved a new National Enforcement Plan for fiscal years 2025-2029 that fundamentally shifts the agency's priorities toward investigating intentional discrimination claims...

On 4 June 2026, the US Equal Employment Opportunity Commission (EEOC) released its new National Enforcement Plan (NEP) for fiscal years 2025–2029...

The Equal Employment Opportunity Commission has submitted a proposal to rescind federal EEO reporting requirements, including EEO-1 through EEO-5 obligations and related demographic data collection. While this aligns with the Trump Administration's focus on reducing DEI initiatives, employers face uncertainty about whether 2026 reporting obligations remain in effect as the proposal undergoes the administrative rulemaking process.

Christian Munafo, Portfolio Manager of Growth Equity at VanEck, discusses the evolution of the non-traditional secondaries market, the rise of late-stage private investing, and the growing convergence of public and private markets. Drawing on more than 20 years of experience in venture and growth equity secondaries, he explains how the market has expanded beyond traditional LP-led transactions to include GP-led deals, structured solutions, and direct investments in private companies.

Erik Degiorgi, Founder and CEO of NetSpeek, shares his entrepreneurial journey from military service through hardware companies and furniture making to launching an AI-powered platform for network management. How does NetSpeek's vertically integrated AI transform the way organizations manage collaboration spaces and network technologies? What lessons has Degiorgi learned about discipline, team building, and maintaining focus while navigating the challenges of building a first-to-market AI company?

As the United States approaches its 250th anniversary, the innovation landscape is shifting toward cross-border collaboration between the U.S. and Latin America.

The Department of the Treasury and IRS have announced their intent to issue proposed regulations addressing significant changes to the excise tax on excess compensation paid to employees of tax-exempt organizations.

Megan Monson, Taryn Cannataro, and Zachary Bocian explore Internal Revenue Code Sections 457(b) and 457(f), examining how tax-exempt organizations and state and local governments can utilize these deferred compensation vehicles.

Family offices are navigating a rapidly evolving compensation landscape where traditional informal arrangements are giving way to structured incentive programs and competitive talent strategies.