The Harvard Law School Forum on Corporate Governance https://corpgov.law.harvard.edu The leading online blog in the fields of corporate governance and financial regulation. Sat, 06 Jun 2026 11:30:34 +0000 en-US hourly 1 https://wordpress.org/?v=6.5.8 https://corpgov.law.harvard.edu/wp-content/uploads/2024/02/cropped-photography-4-e1706898544564-1-32x32.png SEC Proposes Rules Simplifying Filer Status Determinations and Increasing Disclosure Accommodations – The Harvard Law School Forum on Corporate Governance https://corpgov.law.harvard.edu 32 32 SEC Proposes Rules Simplifying Filer Status Determinations and Increasing Disclosure Accommodations https://corpgov.law.harvard.edu/2026/06/04/sec-proposes-rules-simplifying-filer-status-determinations-and-increasing-disclosure-accommodations/?utm_source=rss&utm_medium=rss&utm_campaign=sec-proposes-rules-simplifying-filer-status-determinations-and-increasing-disclosure-accommodations https://corpgov.law.harvard.edu/2026/06/04/sec-proposes-rules-simplifying-filer-status-determinations-and-increasing-disclosure-accommodations/#respond Thu, 04 Jun 2026 11:30:52 +0000 https://corpgov.law.harvard.edu/?p=181589?d=20260603153533EDT Posted by Ali Perry, Liz Walsh, and Jennifer Zepralka, Mayer Brown LLP, on Thursday, June 4, 2026
Editor's Note:

Ali Perry and Liz Walsh are Counsels, and Jennifer Zepralka is a Partner at Mayer Brown LLP. This post is based on a Mayer Brown memorandum by Ms. Perry, Ms. Walsh, Ms. Zepralka, and Anna Pinedo.

On May 19, 2026, the U.S. Securities and Exchange Commission (the “SEC”) published two rulemaking proposals, each of which would substantially revise the requirements of the U.S. federal securities laws applicable to public companies. These proposals mark the next step in SEC Chair Paul Atkins’ mission to grow the U.S. capital markets and “make IPOs great again,” and clearly reflect the SEC’s commitment to this mission. This Legal Update covers one proposal, titled “Enhancement of Emerging Growth Company Accommodations and Simplification of Filer Status for Reporting Companies” (the “Proposing Release”).

The Proposing Release lays out a new simplified structure for the filer status of many domestic U.S. companies that report under Section 13(a) or 15(d) of the Securities Exchange Act of 1934, as amended (the “Exchange Act”), along with numerous ideas for comprehensive disclosure simplification and comment requests.

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