Who Form 1120 Reit Partnership 2023-2024

I'm attorney Laura Anthony, founding partner of Legal & Compliance, a full-service corporate securities and business transactions law firm. Today, we will continue our lawcast series discussing SEC disclosure requirements. In particular, we will explore the 341-page Regulation SK concept release and request for public comment, which was issued by the SEC on April 15, 2016. The Regulation SK concept release covers a wide range of topics. In the upcoming lawcasts, I will provide a brief summary of several of those topics. First, let's talk about industry guides. The SEC has issued five industry guides to assist companies in formulating effective disclosures for specific industries. These guides cover bank holding companies, oil and gas programs, real estate limited partnerships, property casualty insurance underwriters, and mining companies. The SEC is seeking comment and discussion on the usefulness of these guides. Second, the SEC has mandated disclosures related to public policy and sustainability matters. For example, there are rules related to disclosures on conflict minerals, resource extraction from foreign countries, environmental matters, and other social concerns. The SEC is interested in discussions and comments on the appropriateness of these requirements and whether they should be expanded or reduced. Item 601 of Regulation SK requires the filing of certain material contracts, corporate documents, and other information as exhibits to registration statements and reports. Recently, there has been a discussion on the need to file schedules to contracts that are filed as exhibits. These schedules can sometimes be lengthy and lack materiality. Additionally, there has been a debate on whether an immaterial amendment to a material contract or exhibit should be filed. The concept release provides a detailed discussion on exhibits and suggests potential changes to filing requirements, such as adopting a materiality standard or eliminating certain Exhibit filing requirements. An interesting topic discussed in the concept release...