Insights, Archived


Research, white papers and articles

SEC Rule 606: Disclosure of Order Routing Information
Charlene Fong Charlene Fong

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

Read More
SEC Rule 605: Disclosure of Order Execution Information
Charlene Fong Charlene Fong

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

Read More
1446(f): Withholding Tax on U.S. Partnerships Interests
Charlene Fong Charlene Fong

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

Read More
Corporate Sustainability Reporting Directive (CSRD)
Charlene Fong Charlene Fong

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

Read More
SEC Rule 13f-2: Enhancing Short Sale Disclosure
Charlene Fong Charlene Fong

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

Read More