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New Corporation Finance Interpretations on Beneficial Ownership Reporting and Other Topics
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New Corporation Finance Interpretations on Beneficial Ownership Reporting and Other Topics
On July 9, 2026, the Securities and Exchange Commission’s Division of Corporation Finance issued a number of new Corporation Finance Interpretations (“CFIs”) (marking more than 150 new and revised CFIs since January 2025!). The new CFIs focus on Exchange Act Sections 13(d) and 13(g), including guidance related to total return swaps on equity securities, while additional new CFIs focus on the proxy rules, Regulation Crowdfunding (“Reg CF”) and t…
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