The SEC's Division of Corporation Finance recently released a group of Compliance and Disclosure Interpretations (C&DIs), which represent updates to the Division's interpretations of Regulation S-K, Legal Proceedings.
The staff’s latest update comprises a list that includes:
The Division seeks to ensure that investors have access to the decision-useful information they need to make informed investment and voting choices.
Source:
Compliance and Disclosure Interpretations: Update (sec.gov)