Publications Memos Go Back SEC Issues Releases Concerning MD&A And Other Accounting-Related Disclosures 01.30.02 This memorandum addresses recent releases issued by the U.S. Securities and Exchange Commission concerning MD&A and other accounting-related disclosures. Related Insights 06.18.25 | Publications The Senate Finance Committee’s Proposed Section 899 Would Increase Taxes on Certain Foreign Individuals and Entities Majority-Owned by Such Individuals 06.12.25 | Publications Simpson Thacher Sustainability and ESG: Regulatory Update – June 2025 05.23.25 | Publications Supreme Court: Settles Circuit Split on Pleading Standards for Prohibited-Transaction Claims Related Services Related Practice Areas Corporate Capital Markets Debt Related Client Solutions Corporate Governance