From Merrill’s Notice and Access Series

Notice and Access Decision Point: Planning for a Successful Proxy Process under the New Rules


Merrill’s popular white paper describes three primary options––and benefits and risks of each approach––to comply with new rules requiring all public companies to post their proxy materials on the Internet by January 1, 2009. Compliance for large accelerated fillies, excluding registered investment companies, is required January 1, 2008.

SEC Issues Interpretive Guidance and Rule Amendments Regarding Management's ICFR Reporting

The SEC has published an interpretive release and issued final and proposed rule amendments intended to facilitate more effective and efficient evaluations of internal control over financial reporting (ICFR) by management and auditors. See Recent Developments for summaries and quick links to the full text.

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