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October 12, 2023

SEC Disclosure Considerations Arising From the Israel-Hamas War

Registrants may have disclosure obligations under the federal securities laws related to the direct or indirect impact of Israel’s declaration of war on Hamas, a U.S. designated Foreign Terrorist Organization, and current armed conflict in Israel and the Gaza Strip (the “War”). Companies that have direct or indirect business operations, interests or investments in the War area, or business relationships with companies that do, will need to evaluate any material impacts and risks of potential future impacts related to the War.

Members of our Public Company Advisory Practice have put together the SEC Disclosure Considerations Arising From Israel-Hamas War to assist companies with their preparation of registration statements and Exchange Act filings.

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