Insights, Archived
Research, white papers and articles
SEC Rule 606: Disclosure of Order Routing Information
Overview, Regulatory Timelines, Quarterly Report on Order Routing, Requirements for Customer Requests for Order Routing Information, Disclosure to Customers of Execution Venue of Customers Orders, Detailed Disclosure to Customers of Order Handling
Challenges in enhanced reporting: CFTC Rewrite and EMIR REFIT
Firms continue to contend with regulatory challenges as the drive to standardize regulatory reporting persists. Regulators continue to strengthen their focus on transparency and harmonization, particularly in the derivatives space
SEC Rule 605: Disclosure of Order Execution Information
Overview, Regulatory Timelines, Required Content in the Monthly Reports, Changes to the Rule with SEC Proposed Amendments, Elements Required to be Reported with SEC Proposed Rule Updates, New Section Covering Executions of Market and Marketable Limit Orders
1446(f): Withholding Tax on U.S. Partnerships Interests
Overview, Section 1446(f) Withholding Tax Exceptions, Regulatory Timelines, Withholding Agent Responsibilities, Key Considerations for Brokers in Preparing for Rule Compliance, Illustrative Example of 1446(f) Withholding Tax Workflow
Corporate Sustainability Reporting Directive (CSRD)
Overview, CSRD Minimum Disclosure Requirements, Regulatory Timelines, Purpose and overview of European Sustainability Reporting Standards (ESRS), Example of ESRS Sustainability Statement Structure & Disclosures
SEC Rule 13f-2: Enhancing Short Sale Disclosure
Overview, Form SHO Reporting, Securities In Scope of Rule 13f-2, Calculation Methodology for Each Reporting Threshold, Form SHO Information Tables, Public Reporting by the SEC, Amendment to the CAT NMS Plan
Modernization of Beneficial Ownership Reporting
Overview, Whether to File a Schedule 13D or 13G, Schedule 13D Amendments, Schedule 13G Amendments, Other Amendments to Regulation 13D-G and Regulation S-T, Compliance Dates