The new year is well underway, and calendar year filers are knee deep in Form 10-K and proxy planning and drafting.  Our client alert here discusses some of the key issues and recent changes that companies should consider as they continue working on Form 10-K and proxy statement matters. They include the following:

• Changes to Form 10-K
• Amendments to Regulation S-K Items 101 (description of business), 103 (legal proceedings) and 105 (risk factors)
• COVID-19 related Form 10-K risk factor, MD&A and other disclosures
• Proxy statement disclosure of 2020 COVID-19 related perquisites
• ISS’ and Glass Lewis’ November 2020 policy updates for 2021
• Virtual Annual Shareholder Meeting Trends