On May 26, 2020, the Occupational Safety and Health Administration’s (“OSHA”) most recent guidance to its Regional Administrators and State Plan Designees took effect. In this guidance—more formally known as the Revised Enforcement Guidance for Recording Cases of Coronavirus Disease…
A new safe harbor for electronic disclosures released by the Employee Benefits Security Administration (“EBSA”) complements earlier guidance released by EBSA, the Internal Revenue Service (“IRS”), and the Department of Treasury (“Treasury”). Together, these regulatory releases provide welcome relief for…
On May 21, 2020, the Securities and Exchange Commission (SEC) adopted amendments to its financial disclosure requirements under Regulation S-X (Reg. S-X) for acquisitions and dispositions of businesses by public companies. The amendments1 are intended to improve the financial information…
