Herbert Wander, co-chair of Katten's Corporate Governance practice, will participate in a discussion on Thursday, May 28 at 2:45 p.m. (CT). The panel, "Disclosure Effectiveness and Its Impact on MD&A and Other 10-K/Q Items" will address the following topics:

  • exploring disclosure effectiveness—different filings, different disclosure items;
  • staff focus areas for MD&A;
  • handling non-GAAP information correctly, including social media, usage of safe harbor and non-GAAP language;
  • trends and uncertainties disclosure vs. risk factors;
  • using the MD&A defensively; and
  • loss contingencies and the MD&A.

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