On April 11, 2025, the Division of Corporation Finance issued new compliance and disclosure interpretations (C&DIs), six of which relate to executive compensation clawback disclosures and one of which relates to the suspension of Exchange Act reporting obligations for co-registrants following the completion of a de-SPAC transaction. The C&DIs are included below.
Source: SEC Issues New C&DIs re: Compensation Clawback Disclosures and De-SPACs