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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...

On June 30th, the United States Supreme Court issued its decision in West Virginia v. EPA . The Court concluded that the EPA had exceeded its authority under the Clean Air Act by establishing emission caps in the Clean Power Plan (CPP) that would have required a shift in electrical generation from...