Highlights for 2026 Annual Report and Shareholder Meeting Season and Related Recent SEC Developments

January 7, 2026

This memorandum summarizes key US Securities and Exchange Commission and stock exchange regulatory filing deadlines, new disclosure requirements and general tips and guidance both for US domestic issuers and for foreign private issuers in anticipation of the upcoming 2026 annual reporting and shareholder meeting season.

If you have any questions regarding the foregoing, please contact Keith Billotti at (212) 574-1274 or billotti@sewkis.com; Edward Horton at (212) 574-1265 or horton@sewkis.com; Walter Van Dorn at (212) 574-1590 or vandorn@sewkis.com; or your primary attorney at Seward & Kissel LLP.