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This checklist highlights certain considerations for companies preparing to file annual reports on Form 10-K for the calendar year ended 2023 and is intended to serve as a focused resource highlighting changes in disclosure requirements and points of emphasis for the Securities and Exchange...

Student-athletes wasted no time following the NCAA’s rule change in July 2021 permitting compensation for name, image, and likeness (“NIL”) in landing deals of all types and sizes. Now, sixteen months later, questions remain as to whether, and to what extent, institutions can be involved in the deal...