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This is Part I of a two-part memorandum series outlining key considerations from White & Case’s Public Company Advisory Group for US public companies during the 2021 annual reporting and proxy season.
Part I of this memo describes our key considerations for Annual Reports on Form 10-Ks in two parts:
(1) Housekeeping Items for Form 10-Ks in 2021; and
(2) Top Nine Disclosure Considerations for the Form 10-K in 2021.
Part II of the series will describe key considerations for Annual Meeting Proxy Statements.
Considerations for Annual Reports on Form 10-K in 2021
Recent SEC rulemaking and other developments in 2020 have resulted in a number of changes to SEC filings, including your upcoming 10-K, as described below. ....

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