More Securities & Exchange Commission (SEC) Articles

Finance

Reporting On Controls At A Service Organization

In today’s economically challenging business environment, instead of building costly infrastructures to perform and support all tasks and functions internally, entities often undertake a strategy of outsourcing specific tasks, or entire functions, to independent third-party “service...

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Manufacturing

Mysteries Of Uniform Commercial Code Article 9: Security Interests In Commingled Goods

It’s not always what a business person might expect. The practical application of Uniform Commercial Code Article 9, which governs secured transactions, can be a bit mysterious. Even well-documented and properly perfected security interests are sometimes illusory. This is especially true in...

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Regulatory & Compliance

IRS Releases U.S. Form 8937 For Issuers Of Securities To Use For Reporting Corporate Actions Affecting Basis Under Section 6045B: Immediate Deadline

All corporate issuers of stock, other than regulated investment companies, that during 2011 underwent a corporate action, defined below, affecting the basis of their securities must file or post on their websites a completed U.S. Form 8937 (the “Form”)[1] by January 17, 2012. The Form...

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