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In this episode we discuss final rules recently adopted by the U.S. Securities and Exchange Commission to modernize the description of business, legal proceedings, and risk factor disclosures required in SEC registration statements and periodic reports. We review the key changes made, their significance, some open questions left by the rules, and how companies might best go about responding to the changed disclosure requirements. Ballard attorneys Mary Mullany and Naz Jalali join the conversation.
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