07 Nov 2023
Market Trends 2022/23: U.S. Tariff Policies
U.S. federal tariff policies can create significant risks for public companies, such as restricting access to markets, creating barriers to working with suppliers, increasing the cost of operations, impeding the transfer of information and technology, and others. Public companies should take care to disclose in the Risk Factors and MD&A sections of their Forms 10-K, 10-Q, and offering documents, as applicable. Read this practice note for a review of sample risk factor and MD&A disclosures relating to U.S. tariff policies as well as helpful disclosure tips.
Related Content
- Management's Discussion and Analysis Section Drafting Checklist
Keep track of key requirements and SEC guidance, recent amendments, and important questions to ask.
- Market Trends 2022/23: Disclosure on the Holding Foreign Companies Accountable Act
Understand how the HFCAA affects disclosure requirements for companies with foreign auditors.
- Disclosure Committees
Help clients form a board committee specializing in disclosure controls and procedures.
- Disclosure Committee Charter
Set up and outline the role and responsibilities of a disclosure committee.
Practical Guidance Updates
Featuring the latest updates from your Practical Guidance account.
- For related Practical Guidance content on important recent trends, please review these easy-to-use Resource Kits on a variety of emerging topics:
- Practical Guidance Journal Third Edition 2023 features Generative AI cautions and benefits, new trends in lending, environmental law considerations, and real estate market intelligence.
- Check out our Practical Guidance Author Center! Learn about the 1750+ leading attorney authors contributing to our 26 practice areas, and find out how you can Become a Practical Guidance Author. Practical Guidance is committed to amplifying diverse voices of attorneys across all differences, including gender and race.
PRACTICAL GUIDANCE CUSTOMER EMAIL EDITION ON THE WEB
Experience results today with practical guidance, legal research, and data-driven insights—all in one place.
Experience Lexis+