New SEC Rules Require Companies to Disclose Hedging Policies
Publication Date: December 21, 2018

The Securities and Exchange Commission adopted final rules requiring public companies to disclose whether directors or employees are permitted or disallowed to enter into hedging transactions designed to offset any decrease in the company's stock performance. Companies (other than foreign private issuers) will be required to disclose such policies (or the absence of such policies) in any proxy statement or information statement for the election of directors during fiscal years beginning on or after July 1, 2019, or July 1, 2020 for emerging growth companies and smaller reporting companies.

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