| 1 | Comparison of High-Yield and Investment Grade Terms and ... A comparison of the standard terms and covenants contained in indentures of high-yield debt and investment grade debt securities. | Checklists | Maintained |
| 2 | Debt v. Equity Tax Classification Checklist A checklist that summarizes the factors that influence whether a particular security is classified as debt or equity for US federal income tax purposes (for a more detailed discussion on this topic, see Practice Note, Debt v. Equity: US Tax Classification of Securities). | Checklists | Maintained |
| 3 | Establishing or Recommencing a Registered MTN Program ... This Checklist lists the documents commonly used and actions typically taken in the establishment, or commencement, of a registered medium-term note (MTN) program. While registered MTN programs vary widely, this Checklist can be used as a starting point for counsel organizing the establishment of an MTN program. It can also be used as a starting point for counsel organizing the recommencement of an existing registered MTN program. | Checklists | Maintained |
| 4 | Long-term Debt Credit Rating Categories: Chart This chart outlines the rating categories of Standard & Poor's Ratings Services, Fitch Ratings and Moody's Investor Services for corporate debt lasting more than 12 months (long-term debt), together with an explanation of what each category means. | Checklists | Maintained |
| 5 | Principal Advantages and Disadvantages of Restructuring ... A chart identifying the principal advantages and disadvantages of different restructuring mechanisms for an issuer seeking to restructure its outstanding debt (typically issued in the form of bonds). | Checklists | Maintained |
| 6 | Registered MTN Program Takedown Checklist This Checklist lists the documents commonly used and actions typically taken in a takedown from a registered medium-term note (MTN) program. While registered MTN programs vary widely, this Checklist can be used as a starting point for counsel in a registered MTN takedown. | Checklists | Maintained |
| 7 | Registered MTN Program Update Checklist This Checklist lists the documents commonly used and actions typically taken in the periodic diligence update of a registered medium-term note (MTN) program. While registered MTN programs vary widely, this Checklist can be used as a starting point for counsel organizing the periodic diligence update of an MTN program. | Checklists | Maintained |
| 8 | Section 3 Registration Exemptions: Chart This chart lists the types of securities exempt from registration with the SEC under Section 3 of the Securities Act of 1933, as well as the limited transactional registration exemptions provided by Section 3. | Checklists | Maintained |
| 9 | Section 4 Registration Exemptions: Chart This chart outlines the six transactional registration exemptions provided by Section 4(a) of the Securities Act of 1933, as amended, including the new crowdfunding exemption added by the Jumpstart Our Business Startups Act of 2012 (JOBS Act). | Checklists | Maintained |
| 10 | Summary of Securities Laws Applicable to Debt Exchange ... This chart is a general summary of the federal securities laws applicable to debt exchange offers and cash tender offers. In particular, the chart summarizes the requirements of the Securities Act of 1933, the Securities Exchange Act of 1934 and the Trust Indenture Act of 1939. | Checklists | Maintained |
| 11 | Timeline and Responsibility Chart: Rule 144A/Regulation S ... This is a timeline for a concurrent unregistered offering of debt securities under Rule 144A and Regulation S of the Securities Act. The chart also indicates the responsibilities of each member of the working group for the private placement. | Checklists | Maintained |
| 12 | Updating Financial Statements: 2012 Update and Staleness ... These charts show the first dates in 2012 when newer financial statements must be included in a registration statement filing because older financials have gone stale under the financial statement staleness rules. These rules, which are contained in Rule 3-12 of Regulation S-X, apply to SEC-registered securities offerings. A chart is provided for IPO companies, large accelerated filers, accelerated filers and non-accelerated filers, other than foreign private issuers, with calendar fiscal years. These charts are a companion resource to Practice Note, Updating Financial Statements: The Staleness Rules, which provides a detailed primer on the staleness rules. | Checklists | Maintained |
| 13 | Updating Financial Statements: 2013 Update and Staleness ... These charts show the first dates in 2013 when newer financial statements must be included in a registration statement filing because older financials have gone stale under the financial statement staleness rules. These rules, which are contained in Rule 3-12 of Regulation S-X, apply to SEC-registered securities offerings. A chart is provided for IPO companies, large accelerated filers, accelerated filers and non-accelerated filers, other than foreign private issuers, with calendar fiscal years. These charts are a companion resource to Practice Note, Updating Financial Statements: The Staleness Rules, which provides a detailed primer on the staleness rules. | Checklists | Maintained |
| 14 | What is Material Nonpublic Information under Regulation FD? A Checklist of factors that counsel for a US reporting company should consider in deciding whether information shared by the company's "covered persons" to market professionals and securityholders is considered "material nonpublic information" under Regulation FD, and therefore must be simultaneously disclosed to the public. | Checklists | Maintained |
| 15 | Who is a Covered Person under Regulation FD? A Checklist of factors that counsel for a US reporting company should consider in deciding whether certain of the company's officers, directors or employees are "covered persons" under Regulation FD, and are therefore prohibited from disclosing "material nonpublic information" to market professionals or securityholders unless such information is made public simultaneously. | Checklists | Maintained |