Insights, Archived
Research, white papers and articles
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
CSA MI 93-101 Derivatives: Business Conduct
Overview, Derivatives Firms and Activities Covered, Timelines, Structure of the Instrument, Additional Requirements of Compliance and Recordkeeping, Exemptions
EU 2022/2554: Digital Operational Resilience Act
The Digital Operational Resilience Act ushers in modifications to several pre-existing regulations. It will bolster the financial sector's ability to withstand disruptions from information and communication technology (ICT) incidents. Financial institutions are mandated to ensure compliance by January 17, 2025.