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Executive order: Regulatory Freeze Pending Review
One of the executive orders signed by President Biden on January 20 froze certain regulations initiated by the prior administration. With respect to rules that were already published in the Federal Register but that have not yet taken effect, which include the modernization of Regulation S-K (described in our In depth), the executive order asks to “consider postponing the rules’ effective dates for 60 days.” The delay is intended to allow the new administration to evaluate regulations that are not yet effective. The Regulation S-K amendments modernize, simplify, and enhance MD&A, streamline supplementary financial information, and eliminate the requirement to provide certain selected financial data. They are currently set to become effective February 10, 2021. We will keep you posted on further developments regarding whether these rules can be applied to 2020 Form 10-Ks.

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