Mellissa Campbell Duru, Sebastian L. Fain, Gina Hancock, Julia Lapitskaya and Rodrigo Surcan

Gibson Dunn Discusses SEC Corporate-Finance Division’s Helpful Updates to Guidance

By by

On January 23, 2026, the Division of Corporation Finance (the Division) of the Securities and Exchange Commission issued several new and updated Compliance and Disclosure Interpretations (C&DIs) related to Proxy Rules, Executive Compensation, Tender Offers and Schedules, and Securities Act …