The staff of the Division of Corporation Finance (Corp Fin) of the Securities and Exchange Commission (SEC) has issued new Compliance and Disclosure Interpretations (C&DIs) relating to the clawback disclosures required in an issuer’s annual report on Form 10-K and proxy statement. In addition to the April 11, 2025 issuance, Corp Fin released a C&DI regarding the cessation of reporting requirements under the Securities Exchange Act of 1934, as amended (Exchange Act), for co-registrant target companies following the completion of a de-SPAC transaction.
Source: Corp Fin Releases New Guidance on Clawback Disclosure Requirements