https://www.forbes.com/sites/joshuastein/2022/12/12/massive-new-federal-reporting-requirements-will-start-in-2024/
Companies newly created on or after January 1, 2024 will need to register within 30 days after creation. Special registration requirements apply for anyone who files the paperwork necessary to

https://www.cavanaghlaw.com/blog/2024/01/new-2024-federal-reporting-requirements-for-llcs-corporations-and-business-entities/
New Federal Reporting Requirements for LLCs, Corporations and Business Entities. Congress has passed the Corporate Transparency Act ("CTA"), which went into effect on January 1, 2024. The purpose of the CTA is to prevent bad actors to hide funds through complex ownership structures. The disclosure requirement applies to most LLCs, closely held corporations and similar

https://corpgov.law.harvard.edu/2023/08/13/new-sec-cybersecurity-disclosures/
As these new disclosures are likely to be a means of comparison for assessments of the quality of cybersecurity incident preparedness within and across industries, companies will want to review and, where necessary, enhance their existing practices and policies with a view to their public disclosure in future Form 10-Ks or 20-Fs. Companies

https://www.sec.gov/news/press-release/2024-31
2024-31. Washington D.C., March 6, 2024 —. The Securities and Exchange Commission today adopted rules to enhance and standardize climate-related disclosures by public companies and in public offerings. The final rules reflect the Commission's efforts to respond to investors' demand for more consistent, comparable, and reliable information

https://www.forbes.com/sites/joshuastein/2024/01/10/theyre-here-now-federal-corporate-transparency-act-reporting-requirements/
New York does, however, require public disclosure of: (a) the "street address" of any LLC; and (b) the name (but probably not any address) of anyone who exercises "substantial control" of

https://www.sec.gov/news/press-release/2023-139
The new rules will require registrants to disclose on the new Item 1.05 of Form 8-K any cybersecurity incident they determine to be material and to describe the material aspects of the incident's nature, scope, and timing, as well as its material impact or reasonably likely material impact on the registrant. ... The disclosure may be delayed if

https://www.vmmlegal.com/publications/2023/october/recent-changes-to-property-disclosure-act-will-a/
The new disclosure form has been expanded, particularly regarding flood zone disclosure, with seven detailed questions relating to potential flood zone and flood insurance issues, for a total of 55 questions. The penalty for not providing a PCDS has been a $500 credit, given to the buyers by the sellers at closing. The penalty is so minimal in

https://www.orrick.com/en/Insights/2023/01/New-Disclosure-Requirements-to-Consider-for-2022-Fiscal-Year-End-the-2023-Proxy-Season-and-Beyond
New Disclosure. Disclosure Location(s) Compliance Date(s) ☐ Provide Pay Versus Performance Disclosure Source: New Item 402(v) of Regulation S-K Action Item: Provide annual disclosure consisting of: New table, with extensive footnoting, presenting newly defined "executive compensation actually paid" and certain performance measures for the three most recently completed fiscal years

https://www.pkfod.com/insights/beginning-january-1-2024-u-s-entities-must-disclose-ownership/
By Ralf Ruedenburg, CPA, Christopher Migliaccio, JD and Eve Belyavski, EA, MBA. In an effort to help prevent tax fraud and other unlawful financing activities, the Financial Crimes Enforcement Network (FinCEN) has issued final rules related to ownership disclosure obligations for U.S. entities. The final rules will be effective January 1, 2024.

https://www.fincen.gov/boi
Updated March 11, 2024. On March 1, 2024, in the case of National Small Business United v.Yellen, No. 5:22-cv-01448 (N.D. Ala.), a federal district court in the Northern District of Alabama, Northeastern Division, entered a final declaratory judgment, concluding that the Corporate Transparency Act exceeds the Constitution's limits on Congress's power and enjoining the Department of the

https://www.sec.gov/news/statement/gerding-cybersecurity-disclosure-20231214
In recommending new disclosure requirements to the Commission, our goal as staff is not simply to have another rule on the books, to simply add to a company's compliance "checklist," or to induce boilerplate disclosures. Rather, we are hoping to elicit tailored disclosures that provide consistent, comparable, and decision-useful

https://tax.thomsonreuters.com/news/newly-issued-fasb-rules-require-fuller-disclosure-of-taxes-paid-in-us-other-countries/
December 18, 2023 · 5 minute read. The nation's main accounting rulemaker on December 14, 2023, published new disclosure rules that require more transparency about income taxes companies pay in the US and other countries — provisions that address about 30% of the overall net income of some companies that investors know little about.

https://www.nahb.org/blog/2024/01/new-rule-fincen-beneficial-reporting-small-businesses
As of Jan. 1, 2024, many businesses will be required to report beneficial ownership information to the Financial Crimes Enforcement Network to identify those who directly or indirectly own or control the company. NAHB will host a free webinar to help small business owners understand these new requirements on Wednesday, Jan. 17, at 2 p.m. ET.

https://www.natlawreview.com/article/new-corporate-transparency-act-disclosure-requirements-set-2024
The CTA takes effect on Jan. 1, 2024 - and companies should consider preparing now. Compliance with the reporting requirements depends on the formation date of each reporting company. For

https://www.pwc.com/us/en/services/consulting/cybersecurity-risk-regulatory/sec-final-cybersecurity-disclosure-rules.html
With the new SEC cyber disclosure rule, the SEC puts the onus on companies to give investors current, consistent and "decision-useful" information about how they manage their cyber risks. At most companies, responsibility for compliance will rest among those in several primary roles, each with their own questions to ponder. Coordination

https://www.isaca.org/resources/news-and-trends/isaca-now-blog/2023/what-to-know-about-the-secs-new-disclosure-requirements
CISOs and board members should start preparing now to ensure their companies are in compliance with the new rules. The Form 10-K and Form 20-F disclosures will be due beginning with annual reports for fiscal years ending on or after 15 December 2023. The Form 8-K and Form 6-K disclosures will be due on 18 December 2023.

https://kpmg.com/xx/en/home/insights/2023/11/qa-global-topup-tax-disclosures-ias12.html
2023 data - actual, estimated or a combination of both. Before the new tax rules become effective, a company is required to disclose information about its potential exposure to Pillar Two taxes at the reporting date.This means that it provides disclosure on what its hypothetical exposure would be if the new tax laws were effective at 31 December 2023 and its 2023 profits were subject to top

https://www.forbes.com/sites/joshuastein/2021/02/18/new-federal-law-requires-llc-disclosure/
Once a company is subject to the new reporting requirements, it must disclose its "beneficial owners.". That includes anyone who exercises "substantial control" over the company, or owns

https://www.orrick.com/en/Insights/2023/07/SEC-Cybersecurity-Disclosure-Rules-Top-Takeaways-and-Action-Items-for-Public-Companies
The rules require a company to disclose a cybersecurity incident on Form 8-K within four business days of determining it "material.". The new rules require companies to make a materiality determination "without unreasonable delay" after discovering an incident. The Form 8-K disclosure must address:

https://www.reuters.com/world/us/us-fcc-chair-backs-requiring-ai-disclosure-campaign-tv-radio-ads-2024-05-22/
U.S. Federal Communications Commission Chairwoman Jessica Rosenworcel on Wednesday proposed requiring disclosure of content generated by artificial intelligence (AI) in political ads on radio and TV.

https://www2.deloitte.com/us/en/insights/topics/strategy/esg-disclosure-regulation.html
Structure the board to be effective and add value. (3) Instill a culture of acting lawfully, ethically, and responsibly. (4) Safeguard the integrity of corporate reports. (5) Make timely and balanced disclosure. (6) Respect the rights of security holders.

https://www.consumerfinance.gov/about-us/blog/know-before-you-owe-new-mortgage-disclosures-new-rule/
The Know Before You Owe mortgage disclosure rule, which was mandated by the Dodd-Frank Act, combines the required federal disclosures for most mortgages. It also requires lenders to give you your Closing Disclosure three business days before you close. This three-day period gives you time to understand the terms of your loan, compare it to the

https://www.wipo.int/pressroom/en/articles/2024/article_0007.html
The Treaty, once it enters into force with 15 contracting parties, will establish in international law a new disclosure requirement for patent applicants whose inventions are based on genetic resources and/or associated traditional knowledge. A signing ceremony is scheduled for later today.

https://www.forbes.com/advisor/mortgages/mortgage-closing-disclosure/
The lender is required to provide you with a new disclosure if the: Annual percentage rate (APR) has changed by more than one-eighth of a percentage point for a fixed-rate loan or one-quarter of a

https://variety.com/2024/tv/news/fcc-political-ads-ai-disclosure-rule-1236013593/
The FCC is considering a new rule that would require the disclosure of the use of artificial intelligence in political ads — while the agency would not prohibit AI-generated content.. FCC

https://www.sec.gov/news/press-release/2020-192
On Aug. 8, 2019, the Commission proposed amendments to modernize the disclosure requirements in Items 101, 103, and 105 of Regulation S-K. The proposals were part of a comprehensive evaluation of the Commission's disclosure requirements that was recommended in the staff's Report on Review of Disclosure Requirements in Regulation S-K ("S-K Study").

https://kpmg.com/us/en/frv/reference-library/2024/tax-disclosures.html
income taxes paid. pretax income (loss) and income tax expense (benefit), both from continuing operations. We also answer many of the questions encountered in practice when implementing the ASU and continue to analyze how the ASU applies to issues arising in practice. This Hot Topic will be updated as additional information becomes available.

https://www.nytimes.com/2024/05/17/business/paramount-sony-apollo-assets.html
Sony's new vision for a deal could alter the dynamics of Paramount's effort to sell itself or merge with another company. Paramount previously rebuffed Sony's offer to buy just its studio

https://theconversation.com/south-africans-go-to-the-polls-to-choose-a-new-government-whats-different-this-time-230873
Published: May 27, 2024 10:23am EDT. South Africans in the UK and other foreign countries voted ahead of the polls opening at home. Benjamin Cremel/AFP via Getty Images. South Africa's seventh

https://www.sec.gov/news/statement/gensler-21st-century-act-05222024
The Financial Innovation and Technology for the 21st Century Act ("FIT 21") would create new regulatory gaps and undermine decades of precedent regarding the oversight of investment contracts, putting investors and capital markets at immeasurable risk. First, the bill would remove investment contracts that are recorded on a blockchain from