What's in a Name? Disclosure Implications for "Officers," "Executive Officers" and "Named Executive Officers" under SEC Rules | Practical Law

What's in a Name? Disclosure Implications for "Officers," "Executive Officers" and "Named Executive Officers" under SEC Rules | Practical Law

This Note examines the definition of "officer" for purposes of Section 16 of the Exchange Act and the definitions of "executive officer" and "named executive officer" (NEO) under Items 401 and 402 of Regulation S-K, together with the related Securities Act and the Exchange Act disclosure obligations. This Note also discusses Form 8-K reporting requirements for events involving certain officers.

What's in a Name? Disclosure Implications for "Officers," "Executive Officers" and "Named Executive Officers" under SEC Rules

by Tracy A. Belton and Diane Holt Frankle, Arnold & Porter Kaye Scholer LLP, with Practical Law Corporate & Securities
Maintained • USA (National/Federal)
This Note examines the definition of "officer" for purposes of Section 16 of the Exchange Act and the definitions of "executive officer" and "named executive officer" (NEO) under Items 401 and 402 of Regulation S-K, together with the related Securities Act and the Exchange Act disclosure obligations. This Note also discusses Form 8-K reporting requirements for events involving certain officers.