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Firm Memoranda

• SEC's Division of Corporation Finance Issues Guidance on Disclosure of European Sovereign Debt Exposures (01/10/2012)
  

• SEC Adopts Rules for Specialized Disclosure Relating to Mine Safety (01/03/2012)
  

• SEC Adopts Amendments to "Accredited Investor" Net Worth Test to Exclude Primary Residence (12/23/2011)
  

• The PCAOB Proposes Amendments to the Auditor's Reporting Model (06/30/2011)
  

• SEC Proposes Amendment to "Accredited Investor" Net Worth Test to Exclude Primary Residence per Dodd-Frank Act Requirement (01/28/2011)
  

• The SEC Proposes Registration Exemptions For Advisers to Venture Capital Funds, Private Fund Advisers With Less Than $150 Million in Assets Under Management, and Foreign Private Advisers (11/30/2010)
  

• The SEC Proposes Rules on Shareholder Approval of Executive and Golden Parachute Compensation and on Reporting of Proxy Votes on Executive Compensation (10/26/2010)
  

• Akzo Nobel Chemicals Ltd. v. Commission: The European Court of Justice Reaffirms that Communications with In-House Lawyers Are Not Covered by Legal Professional Privilege (09/22/2010)
  

• Dodd-Frank Title VII: Reforms for the Swaps Marketplace (08/13/2010)
  

• FINRA Provides Guidance On Applying Communications Rules to Social Media Websites (06/17/2010)
  

• SEC Announces Proposed Circuit Breaker Rules for Individual Stocks (05/25/2010)
  

• Maric Capital Master Fund, Ltd. v. PLATO Learning, Inc.: Disclosure of Projections and Absence of Management Arrangements Deemed Misleading Leads to Enjoining of Vote on Merger (05/18/2010)
  

• SEC Publishes Roadmap For Potential Use of Financial Statements Prepared In Accordance with IFRS by U.S. Issuers (11/21/2008)
  

• Certain Shelf Registration Statements Set to Expire (11/21/2008)
  

• SEC Proposes Roadmap For Potential Transition From U.S. GAAP to IFRS as a Basis for U.S. Issuers' Financial Reporting (09/04/2008)
  

• The Supreme Court Rejects Scheme Liability Under §10(b) and Rule 10b-5 (01/18/2008)
  

• SEC Adopts Exemptions From Registration Requirements for Compensatory Employee Stock Options Under Section 12(g) of the Securities Exchange Act of 1934 (12/05/2007)
  

• SEC Publishes Its Observations in the Review of Executive Compensation Disclosure (10/15/2007)
  

• SEC Proposes Amending Rule 144 and Rule 145 to Shorten the Holding Period Requirement for Affiliates and Non-affiliates (07/30/2007)
  

• SEC Proposes to Accept Financial Statements of Foreign Private Issuers Using International Financial Reporting Standards Without Reconciliation to U.S. GAAP (07/25/2007)