Photo of Michael Choate

Michael Choate

Michael Choate is a partner in the Corporate Department and is a member of the Capital Markets Group and both Real Estate Capital Markets and Private Equity Real Estate Groups. Michael's practice is broad and includes a focus on transactional matters involving both public and private offerings as well as private equity and joint venture transactions along with mergers and acquisitions, corporate governance issues and federal securities compliance matters.

Contact:Read more about Michael Choate

As the COVID-19 virus disrupts businesses, public companies face both operational and compliance challenges as public disclosure has become a more complex and evolving task. Companies with calendar year-ends are beginning to prepare their quarterly reports on Form 10-Q, and companies with other fiscal year-ends may be preparing annual reports on Form 10-K, or on…

On January 30, 2020, the Securities and Exchange Commission (“SEC” or “Commission”) published interpretive guidance (the “Guidance”) that companies should consider when disclosing key performance indicators (“KPIs”) and other metrics in Management’s Discussion and Analysis of Financial Condition and Results of Operations (“MD&A”). The Guidance, which is consistent with staff comments in this area, describes…