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. Wed, 15 Jul 2026 16:41:43 +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 Chairman Signals Reassessment of Rule 14a-8 Regime – The Harvard Law School Forum on Corporate Governance https://corpgov.law.harvard.edu 32 32 SEC Chairman Signals Reassessment of Rule 14a-8 Regime https://corpgov.law.harvard.edu/2026/07/15/sec-chairman-signals-reassessment-of-rule-14a-8-regime/?utm_source=rss&utm_medium=rss&utm_campaign=sec-chairman-signals-reassessment-of-rule-14a-8-regime https://corpgov.law.harvard.edu/2026/07/15/sec-chairman-signals-reassessment-of-rule-14a-8-regime/#respond Wed, 15 Jul 2026 11:32:53 +0000 https://corpgov.law.harvard.edu/?p=182612?d=20260714161824EDT Posted by David A. Katz, Elina Tetelbaum, and Loren Braswell, Wachtell, Lipton, Rosen & Katz, on Wednesday, July 15, 2026
Editor's Note:

David A. Katz and Elina Tetelbaum are Partners, and Loren Braswell is Counsel at Wachtell, Lipton, Rosen & Katz. This post is based on their Wachtell Lipton memorandum.

In his remarks at the 2026 Society for Corporate Governance Conference, SEC Chairman Paul Atkins outlined one of the central tenets of his policy agenda: to restore the “foundation” of the SEC’s original mandate on requiring the disclosure of “material” information. The speech addressed a number of significant topics, including the SEC’s ongoing review of Regulation S‑K, the notion of a potential overarching materiality qualifier—or a “materiality overlay”— that would permit companies to omit information otherwise called for by Regulation S-K if such information is not material, and the Chairman’s concerns regarding the broad proliferation of disclosures that are unhelpful to companies and their investors.

(more…)

]]> https://corpgov.law.harvard.edu/2026/07/15/sec-chairman-signals-reassessment-of-rule-14a-8-regime/feed/ 0