Moore & Van Allen Authors Article on SEC’s Proposed Shift to Semiannual Reporting

Publications

05.2026

Moore & Van Allen attorneys Ryan Hart, Barrett Morris, and Kate Wellman authored an article in the May issue of Futures & Derivatives Law Report examining the SEC’s proposed move to semiannual reporting. 

The article explores how a change intended to reduce compliance burdens could create unintended risk—particularly in financing and derivatives documentation.

Key highlights:

• Many existing credit and derivatives agreements require quarterly financial reporting

• A shift to semiannual reporting could create misalignment between SEC rules and contractual obligations

• That misalignment may trigger defaults, operational disruptions, or loss of rights

• Authors recommend proactive review of agreements to identify and address potential issues

Read the full article below.