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Overview Lawyers News Publications
6/30/2017 - Alert
Kirkland & Ellis LLP
SEC Allows All Companies to File Confidential Draft IPO Registration Statements
On June 29, 2017, the U.S. Securities and Exchange Commission (“SEC”) announced that, effective July 10, 2017, all companies will be permitted to confidentially file a draft registration statement with the SEC for an initial public offering or any other offering during the first 12 months after the effectiveness of a company’s IPO registration statement.
6/29/2017 - Alert
Kirkland & Ellis LLP
Getting Ahead of the Curve: Issues to Consider Before New Revenue Recognition Accounting Standard Takes Effect
The new revenue recognition standard ASU No. 2014-09, Revenue from Contracts with Customers (Topic 606) (“ASC 606”) from the Financial Accounting Standards Board goes into effect for fiscal years starting after December 15, 2017.
1/23/2017 - Alert
Kirkland & Ellis LLP
Second Circuit Vacates Marblegate and Removes Uncertainty Surrounding Out-of-Court Restructurings
The U.S. Court of Appeals for the Second Circuit vacated and remanded a controversial district court decision that had held that the Trust Indenture Act (TIA) prohibits amendments to an indenture if the practical impact would be to eliminate a bondholder’s right to receive payment.
1/23/2017 - Alert
Kirkland & Ellis LLP
Second Circuit Vacates Marblegate and Removes Uncertainty Surrounding Out-of-Court Restructurings
The U.S. Court of Appeals for the Second Circuit vacated and remanded a controversial district court decision that had held that the Trust Indenture Act (TIA) prohibits amendments to an indenture if the practical impact would be to eliminate a bondholder’s right to receive payment.
5/20/2016 - Alert
Kirkland & Ellis LLP
SEC Issues Guidance on Non-GAAP Financial Measures
A large percentage of S&P 500 companies report some form of non-GAAP financial measures.
4/25/2016 - Article
The Deal
Missed Earnings
Christine Strumpen-Darrie provides direction to companies that no longer expect to meet their previously published earnings guidance.
April 25, 2016 - Article
TIA 316(b) Opinion White Paper
Kirkland contributed to a white paper to provide guidance to practitioners in their consideration of the application of recent judicial opinions relating to Section 316(b) of the Trust Indenture Act of 1939, as amended (the “TIA”).
1/22/2016 - Alert
Kirkland & Ellis LLP
NYSE 2016 Compliance Guidance
On January 12, 2016, the NYSE released its annual recent developments memos for listed companies.
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