On May 19, 2026, the SEC proposed rule amendments to streamline filer statuses for 1934 Act reporting companies. As described further below, the proposals would: reduce the number of filer categories ...

In light of the recent market volatility, public companies should keep in mind the upcoming annual re-evaluation of their filer status, as a change may have ramifications for both the timing and ...

The IRS on Thursday unveiled plans to target wealthy "non-filers" with a new round of compliance letters. Non-filers making between $400,000 and more than $1 million with unfiled federal returns from ...