Market Trends 2019/20: COVID-19 from a Securities Law Perspective

This market trends article discusses capital markets and securities law in the time of COVID-19, which started in late 2019 and impacted the whole world in a matter of months, and explains how the U.S. Securities and Exchange Commission (the SEC) responded to address the effects of the pandemic, particularly on public companies. This article also highlights key Form 10-K and Form 10-Q matters, including risk factors, MD&A and financial statement issues and examines various financing alternatives for companies considering their options to bolster their capital structure.