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LIVEDGAR E-News Back Issues - 2005   Back Issues - 2004
     


Preliminary 2005 Accountant Rankings

December 20, 2005

League tables continue to be an important way to measure the volume of industry activity and how the key players in the accounting community stack up.

With LIVEDGAR's Deal Maker Roundups you can instantly create league tables like the one below for any law, accounting or investment banking firm. You can also generate a professionally formatted PDF report on the activities of any firm listed in the table by clicking on the firm name. The report will include a cover page, table of contents and an abstract of all the deals and transactions that occurred during the time frame requested.

Please note that Deal Maker Roundups is part of LIVEDGAR's Value-Added Content and there may be additional charges for creating Roundup reports using this feature. You can read more about LIVEDGAR's Value-Added Content and rate schedule at LIVEDGAR Rate Schedule.

To see how the Deal Maker Roundup feature works, click on any firm listed below and LIVEDGAR will automatically create a Roundup report on that firm.

Accountant Rankings for Calendar Year 2005*
Completed Mergers Ranked By Total Transaction Value^

  Rank   Accountant Count   Total Value  
1   KPMG   126   311,492,069,269  
2   PricewaterhouseCoopers   140   295,686,933,145  
3   Deloitte Touche Tohmatsu   118   290,186,313,170  
4   Ernst & Young    107   264,706,429,470  
5   Mazars   5   48,833,984,742  
6   BDO Seidman   19   20,886,182,036  
7   Societe D'Expertise Comptable   1   5,265,400,000  
8   Mann Frankfort Stein & Lipp   1   3,315,972,621  
9   Grant Thornton   9   1,721,452,963  
10   Kesselman & Kesselman   1   818,288,053  
11   Goldstein Golub Kessler LLP   2   655,880,000  
12   Crowe Chizek   9   509,625,875  
13   Hacker Johnson    2   338,233,630  
14   McGladrey & Pullen   6   319,256,227  
15   Clifton Gunderson LLC   1   267,000,000  
16   Wolf & Co PC   3   262,080,097  
17   Porter Keadle Moore    4   245,710,535  
18   Snodgrass, S R AC   2   218,746,099  
19   BKD LLP    3   198,678,119  
20   Braver & Co PC   1   192,841,394  
21   Moore Stephens    3   180,894,744  
22   Stowe & Degon   1   172,000,000  
23   Mauldin & Jenkins CPA    2   169,185,740  
24   Parente Randolph PC   1   163,343,830  
25   Burr Pilger & Mayer   2   158,200,000  

Alternatively, under the Counsel, Accountant and Underwriter-Advisor headings in the Deal Maker Roundups database, you can generate a Roundup for any firm of interest that is listed in the extensive drop-down menu of firm names. Additional search fields enable you to specify the type and stage of deal or offering, whether the party is part of the acquirer or target, and the industry. It's an ideal way to quickly and easily gather corporate intelligence on any firm involved in mergers and acquisitions or registrations.  

The electronic version of the Roundup report provides you with direct links to the underlying filings associated with each deal or offering. These source documents are pulled directly from LIVEDGAR's Mergers & Acquisitions and Registrations & Prospectuses databases.

To create a Roundup or to find out if the industry rankings change between now and the end of the year, login to Deal Maker Roundups today.

*This league table was generated from LIVEDGAR's Deal Maker Roundups on December 19, 2005.

 ^The set of transactions consists of all deals registered with the Securities and Exchange Commission that have completion dates that fall within the specified time period for this report and result in a change in control. The dollar amounts consist of estimated transaction values as disclosed by the filing party. All deals that have been registered with the SEC have been included, including international transactions. Only the lead accountant, advisor or counsel to the acquiring and target party is credited with the dollar value and count of each transaction, and each transaction is credited only once. While Global Securities Information has obtained the information from sources it believes to be reliable, we do not guarantee its accuracy, and such information may be incomplete or condensed. 

LIVEDGAR E-News is sent to LIVEDGAR users to inform them of news and developments and to help them further benefit from LIVEDGAR.

If you prefer not to receive LIVEDGAR E-News, respond to E-News@gsionline.com and type UNSUBSCRIBE in the subject line.

Global Securities Information, Inc. is located at 419 7th St NW, Washington, DC 20004, and has been in the business of providing information services to legal and financial professionals since 1988.

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Preliminary 2005 Counsel Rankings

December 20, 2005

League tables continue to be an important way to measure the volume of industry activity and how the key players in the legal community stack up.

With LIVEDGAR's Deal Maker Roundups you can instantly create league tables like the one below for any law, accounting or investment banking firm. You can also generate a professionally formatted PDF report on the activities of any firm listed in the table by clicking on the firm name. The report will include a cover page, table of contents and an abstract of all the deals and transactions that occurred during the time frame requested.

Please note that Deal Maker Roundups is part of LIVEDGAR's Value-Added Content and there may be additional charges for creating Roundup reports using this feature. You can read more about LIVEDGAR's Value-Added Content and rate schedule at LIVEDGAR Rate Schedule.

To see how the Deal Maker Roundup feature works, click on any firm listed below and LIVEDGAR will automatically create a Roundup report on that firm.

Legal Counsel Rankings for Calendar Year 2005*
Completed Mergers Ranked By Total Transaction Value^

  Rank   Counsel Count   Total Value  
1   Sullivan & Cromwell   46   166,543,162,858  
2   Wachtell Lipton Rosen & Katz   42   136,635,454,172  
3   Skadden Arps Slate Meagher & Flom   91   122,403,651,142  
4   Davis Polk & Wardwell    25   112,951,163,385  
5   Simpson Thacher & Bartlett   43   100,724,398,102  
6   Paul Weiss Rifkind Wharton & Garrison   21   86,863,445,522  
7   Cravath Swaine & Moore   16   84,262,393,949  
8   Weil Gotshal & Manges LLP   60   71,182,308,955  
9   Jones Day   25   67,615,167,417  
10   Cadwalader Wickersham & Taft   6   65,422,835,537  
11   Linklaters   19   64,103,565,891  
12   Shearman & Sterling LLP   38   50,992,104,214  
13   Latham & Watkins    47   50,988,521,469  
14   Willkie Farr & Gallagher   19   48,972,787,588  
15   King & Spalding   16   46,180,460,311  
16   Stikeman Elliott   14   42,651,041,354  
17   Stinson Morrison Hecker LLP   7   37,668,998,910  
18   Cleary Gottlieb Steen & Hamilton   14   31,451,983,862  
19   Clifford Chance LLP   22   31,041,658,692  
20   Pillsbury Winthrop Shaw Pittman   11   24,820,529,251  
21   Gibson Dunn & Crutcher   29   24,332,951,850  
22   Vinson & Elkins   44   22,598,450,508  
23   Ropes & Gray    25   20,350,761,710  
24   Fenwick & West   13   20,272,674,176  
25   Debevoise & Plimpton LLP   14   19,521,792,120  

Alternatively, under the Counsel, Accountant and Underwriter-Advisor headings in the Deal Maker Roundups database, you can generate a Roundup for any firm of interest that is listed in the extensive drop-down menu of firm names. Additional search fields enable you to specify the type and stage of deal or offering, whether the party is part of the acquirer or target, and the industry. It's an ideal way to quickly and easily gather corporate intelligence on any firm involved in mergers and acquisitions or registrations.  

The electronic version of the Roundup report provides you with direct links to the underlying filings associated with each deal or offering. These source documents are pulled directly from LIVEDGAR's Mergers & Acquisitions and Registrations & Prospectuses databases.

To create a Roundup or to find out if the industry rankings change between now and the end of the year, login to Deal Maker Roundups today.

*This league table was generated from LIVEDGAR's Deal Maker Roundups on December 19, 2005.

 ^The set of transactions consists of all deals registered with the Securities and Exchange Commission that have completion dates that fall within the specified time period for this report and result in a change in control. The dollar amounts consist of estimated transaction values as disclosed by the filing party. All deals that have been registered with the SEC have been included, including international transactions. Only the lead accountant, advisor or counsel to the acquiring and target party is credited with the dollar value and count of each transaction, and each transaction is credited only once. While Global Securities Information has obtained the information from sources it believes to be reliable, we do not guarantee its accuracy, and such information may be incomplete or condensed. 

LIVEDGAR E-News is sent to LIVEDGAR users to inform them of news and developments and to help them further benefit from LIVEDGAR.

If you prefer not to receive LIVEDGAR E-News, respond to E-News@gsionline.com and type UNSUBSCRIBE in the subject line.

Global Securities Information, Inc. is located at 419 7th St NW, Washington, DC 20004, and has been in the business of providing information services to legal and financial professionals since 1988.

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Preliminary 2005 Underwriter - Advisor Rankings

December 20, 2005

League tables continue to be an important way to measure the volume of industry activity and how the key players in the underwriter-advisor community stack up.

With LIVEDGAR's Deal Maker Roundups you can instantly create league tables like the one below for any law, accounting or investment banking firm. You can also generate a professionally formatted PDF report on the activities of any firm listed in the table by clicking on the firm name. The report will include a cover page, table of contents and an abstract of all the deals and transactions that occurred during the time frame requested.

Please note that Deal Maker Roundups is part of LIVEDGAR's Value-Added Content and there may be additional charges for creating Roundup reports using this feature. You can read more about LIVEDGAR's Value-Added Content and rate schedule at LIVEDGAR Rate Schedule.

To see how the Deal Maker Roundup feature works, click on any firm listed below and LIVEDGAR will automatically create a Roundup report on that firm.

Underwriter-Advisor Rankings for Calendar Year 2005*
Completed Mergers Ranked By Total Transaction Value^

  Rank   Advisor Count   Total Value  
1   Goldman Sachs   91   351,156,364,651  
2   Morgan Stanley    78   268,679,145,638  
3   J P Morgan   59   232,932,077,715  
4   Lehman Brothers    40   211,854,683,478  
5   Merrill Lynch    61   198,031,658,468  
6   Citigroup    66   187,200,755,284  
7   Credit Suisse First Boston   56   177,980,385,456  
8   UBS    56   135,620,958,907  
9   Lazard   34   128,945,145,164  
10   Deutsche Bank   38   101,251,668,172  
11   Banc of America Securities    60   57,258,536,511  
12   Rothschild   14   36,696,658,642  
13   Evercore Partners    9   35,043,406,456  
14   Cazenove & Co    7   32,787,534,331  
15   Mediobanca SPA    2   31,116,908,570  
16   Bear Stearns   31   29,460,799,725  
17   Nomura Securities    3   29,448,448,983  
18   Unicredito Italiano Group   1   29,333,946,470  
19   Banca Intesa SPA    1   29,333,946,470  
20   Rohatyn Associates LLC   1   21,686,117,390  
21   Solomon, Peter J Co    7   20,139,268,844  
22   Wachovia   42   16,611,633,999  
23   Blackstone Group    6   12,756,968,360  
24   Greenhill & Co    7   11,820,007,859  
25   RBC Financial Group    11   11,725,759,756  

Alternatively, under the Counsel, Accountant and Underwriter-Advisor headings in the Deal Maker Roundups database, you can generate a Roundup for any firm of interest that is listed in the extensive drop-down menu of firm names. Additional search fields enable you to specify the type and stage of deal or offering, whether the party is part of the acquirer or target, and the industry. It's an ideal way to quickly and easily gather corporate intelligence on any firm involved in mergers and acquisitions or registrations.  

The electronic version of the Roundup report provides you with direct links to the underlying filings associated with each deal or offering. These source documents are pulled directly from LIVEDGAR's Mergers & Acquisitions and Registrations & Prospectuses databases.

To create a Roundup or to find out if the industry rankings change between now and the end of the year, login to Deal Maker Roundups today.

*This league table was generated from LIVEDGAR's Deal Maker Roundups on December 19, 2005.

 ^The set of transactions consists of all deals registered with the Securities and Exchange Commission that have completion dates that fall within the specified time period for this report and result in a change in control. The dollar amounts consist of estimated transaction values as disclosed by the filing party. All deals that have been registered with the SEC have been included, including international transactions. Only the lead accountant, advisor or counsel to the acquiring and target party is credited with the dollar value and count of each transaction, and each transaction is credited only once. While Global Securities Information has obtained the information from sources it believes to be reliable, we do not guarantee its accuracy, and such information may be incomplete or condensed. 

LIVEDGAR E-News is sent to LIVEDGAR users to inform them of news and developments and to help them further benefit from LIVEDGAR.

If you prefer not to receive LIVEDGAR E-News, respond to E-News@gsionline.com and type UNSUBSCRIBE in the subject line.

Global Securities Information, Inc. is located at 419 7th St NW, Washington, DC 20004, and has been in the business of providing information services to legal and financial professionals since 1988.

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Securities Offering Reform Update

December 13, 2005

Provisions under the Securities Offering Reform have only been in effect for two weeks and LIVEDGAR already includes many examples of the new filing requirements such as over 100 Free Writing Prospectuses and 27 S-ASRs and 178 associated exhibits.

To help you prepare your own Securities Offering Reform filings and research other important topics related to this matter, GSI has prepared the following materials for your use. Simply click on any item of interest to get started.

New Forms

  • F-3ASR - Automatic Shelf Registration (Non U.S.)
  • S-3ASR - Automatic Shelf Registration
  • Free-Writing Prospectus (FWP)
  • ASR - Risk Factors
  • ASR - Opinion Letters
  • ASR - Auditors Opinion
  • ASR - Indentures
  • ASR - Tax Opinion
  • ASR - Form T-1 (1939 Act)
  • ASR - S&P 500 Issuers

Well Known Seasoned Issuers (WKSI)

  • 10-K - Item 1B - Unresolved Staff Comments
  • 10-K - MD&A Discussion - “WKSI”
  • 10-K - Well-Known Seasoned Issuer - Cover
  • Registration Rights Agreement - “WKSI”
  • Well Known Seasoned Issuer - Shelf Reg Discussion

Other Hot Button Issues

  • Double Dummy - Stock Merger
  • Shell Company
  • 409a - Amended Deferred Compensation Plan
  • 409a - Deferred Compensation Contracts
  • 409a - Disclosure - Plan Coverage & Participation
  • 409a - Executive Compensation - 10-K Item 11
  • 409a - M&A Transactional Disclosure - Compliance
  • 409a - Non U.S. Issuer - Disclosure
  • 409a - Payments After Severance/Termination
  • 409a - Proxy - Amendment to Plan / Compliance
  • 409a - Termination of Agreement - Form 8-K
  • SEDAR - Section 409a Compliance Disclosure

Rules & Regulations

  • Proposed Rule - Securities Offering Reform
  • Final Rule - Securities offering Reform
  • Comment Letters - Securities Offering Reform
  • Securities Offering Reform - Q&A
  • NYSE Regulatory Rel - Securities Offering Reform
  • Current Accounting and Disclosure Issues - Division of Corp Finance
  • SEC Final Rule Release - Defining Shell Companies
  • EDGAR Filer Manual Vol. II, Version 2
  • EDGAR XFDL Technical Specification Version 2

LIVEDGAR can help you conduct comprehensive issues-based research on any securities-related disclosure topic. Begin with the Topical Research Library's collection of over 1,800 pre-defined search statements or go directly to LIVEDGAR's 10-K Section Search, 10-Q Section Search, 8-K Section Search or Securities Regulatory Library databases to find exactly what you need.          

LIVEDGAR E-News is sent to LIVEDGAR users to inform them of news and developments and to help them further benefit from LIVEDGAR.

If you prefer not to receive LIVEDGAR E-News, respond to E-News@gsionline.com and type UNSUBSCRIBE in the subject line.

Global Securities Information is located at 419 7th St NW, Washington, DC 20004, and has been in the business of providing information services to legal and financial professionals since 1988.

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Exclusion of Shareholder Proposals and other SEC Hot Button Issues

November 30, 2005

LIVEDGAR's No-Action Letters database spans three decades and is the most comprehensive electronic collection in the industry. That's why it is your most important resource during proxy season for investigating courses of action such as whether or not you need to include certain shareholder information in your client's proxy materials.

To help you prepare your own No-Action Letters and proxy statements, review the rules associated with exclusion of shareholder proposals and to see what the SEC's position is on other hot button issues, GSI has prepared the following materials for your use. Simply click on any link of interest to begin your research.

Please note that No-Action Letters and SEC Staff Reviews are part of LIVEDGAR's Value-Added Content and there may be additional charges for viewing the source documents from these collections. You can read more about LIVEDGAR's Value-Added Content and rate schedule at LIVEDGAR Rate Schedule.

No-Action Letters - Hot Button Issues

  • Rule 15d-13 - Quarterly Reports on 10Q
  • Section 404 - Sarbanes-Oxley Act
  • Form N-PX - Rule 30b1-4
  • Reg D - Securities Act of 1933
  • Investment Company Act of 1940
  • Tender Offers
  • Poison Pill / Rights Plan
  • SEC rejection
  • Separate CEO & Chairperson

No-Action Letters - Shareholder Related

  • 80 Day Rule - Notice of Exclusion of Proposal
  • Breaching Existing Contractual Obligations
  • Exclusion Of Proposal - Rule 14a-8(i) (3)
  • Factual Support / Misleading Statements
  • Issuer Sends Notice of Defects
  • Statements Impugn Character or Integrity
  • Shareholder Proof of Ownership
  • Supporting Statement - Proxy Proposal
  • Revision of Proposal

SEC Rules & Regulations

  • SLB No. 14 Shareholder Proposals
  • SLB No. 14A Shareholder Proposals
  • SLB No. 14B Shareholder Proposals
  • SLB No. 14C Shareholder Proposals
  • Final Rule - Shareholder Proposals – Amending
  • SEC Proposed Rule - Security Holder Dir Nomination
  • SEC Final Rule - Nominating Committee Functions

Proxy- Hot Button Issues

  • 409a - Amendment to Plan / Compliance
  • Board Size – Increase
  • Increase authorized shares
  • Removal Of Shareholder Consent Right
  • Remove Poison Pill - Shareholder Proposal
  • Proposal - Separate CEO & Chairperson
  • Proposal to approve a spin off
  • Proposal For Substantial Sale Of Assets
  • Request To Approve Profit Sharing Plan
  • Requesting Approval Executive Loan Plan
  • Requesting Approval Of Stock Option Plan
  • Shareholder Proposal
  • Opposition Statement To Shareholder Proposal
  • Director Independence
  • Internal Control Over Financial Reporting

Proxy - Benefits Related:

  • D&O Insurance - Compensation Committee Disclosure
  • Executive Sessions
  • Equity Incentive and Pension Plan Tables
  • Summary Compensation Table
  • Market Cap $50-$100 Billion - Expensing of Options
  • Negative Income - Compensation of Executives
  • Negative Net Income - Option Grants
  • Supplemental Executive Retirement Plan (SERPs)

Proxy - Committee/Issuer Structure Related:

  • Amended Audit Committee Charters - Post S-OX
  • Communication With The Board
  • Nominating Committee Charter
  • Nomination Procedures
  • Ex Officio Members - Disclosure Of
  • Qualified Legal Compliance Committee

SEC Staff Reviews

  • SSR - Merger Related Proxy - Staff Review
  • SSR - Correspondences Related to Rule 14a8
  • SSR- DEFC14A
  • SSR- PREM14A
  • SSR- PREM14C

SEC Blank Forms

  • Reg 14A
  • Reg 14C
  • SC 14A
  • SC 14C

LIVEDGAR can help you conduct comprehensive issues-based research on any securities-related disclosure topic. Begin with the Topical Research Library's collection of over 2,000 pre-defined search statements or go directly to LIVEDGAR's No-Action Letters, Proxy Section Search, SEC Staff Reviews or Securities Regulatory Library databases to find exactly what you need.          

LIVEDGAR E-News is sent to LIVEDGAR users to inform them of news and developments and to help them further benefit from LIVEDGAR.

If you prefer not to receive LIVEDGAR E-News, respond to E-News@gsionline.com and type UNSUBSCRIBE in the subject line.

Global Securities Information is located at 419 7th St NW, Washington, DC 20004, and has been in the business of providing information services to legal and financial professionals since 1988.

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Securities Offering Reform and Other Hot Button Issues

November 15, 2005

The SEC recently adopted several significant changes to disclosure reporting requirements that will affect how you approach all of your securities compliance work.

In addition to adding new items to periodic reports such as Item 1A, Risk Factors, on Form
10-K, the SEC also adopted sweeping reforms related to the public offer and sale of securities, particularly as it relates to communications during the offering process, offering procedures and mechanics, and liability provisions for offering-related communications.

To help you understand the impact these changes will have on your securities compliance work, GSI has prepared the following materials for your use. Simply click on any item of interest to get started.

Hot Button Issues

  • Well Known Seasoned Issuer – Shelf Reg Discussion
  • Registration Rights Agreement – “WKSI”
  • Double Dummy - Stock Merger
  • Shell Company
  • 409a - Amended Deferred Compensation Plan
  • 409a - Deferred Compensation Contracts
  • 409a - Disclosure - Plan Coverage & Participation
  • 409a - Executive Compensation - 10-K Item 11
  • 409a - M&A Transactional Disclosure - Compliance
  • 409a - Non U.S. Issuer - Disclosure
  • 409a - Payments After Severance/Termination
  • 409a - Proxy - Amendment to Plan / Compliance
  • 409a - Termination of Agreement - Form 8-K
  • SEDAR - Section 409a Compliance Disclosure

Periodic Reports - Items and Issues

  • 10-Q – MD&A Discussion – “WKSI”
  • 10-Q - Item 1A Risk Factors
  • 10-Q - Quarterly Filing By Shell Company
  • 10-K – Well-Known Seasoned Issuer – Cover
  • 10-K – MD&A Discussion – “WKSI”
  • 10-K - Item 1A Risk Factors
  • 10-K - Item 1B - Unresolved Staff Comments
  • 10-K - Annual Report By Shell Company
  • 8-K Item 5.06 - Change in Shell Company Status
  • 20-F - Annual Report By Shell Company

Rules and Regulations

  • Proposed Rule – Securities Offering Reform
  • Final Rule – Securities offering Reform
  • Comment Letters – Securities Offering Reform
  • Securities Offering Reform – Q&A
  • NYSE Regulatory Rel – Securities Offering Reform
  • SEC Final Rule Release - Defining Shell Companies
  • EDGAR Filer Manual Vol. II, Version 2
  • EDGAR XFDL Technical Specification Version 2

LIVEDGAR can help you conduct comprehensive issues-based research on any securities-related disclosure topic. Begin with the Topical Research Library's collection of over 1,800 pre-defined search statements or go directly to LIVEDGAR's 10-K Section Search, 10-Q Section Search, 8-K Section Search or Securities Regulatory Library databases to find exactly what you need.          

LIVEDGAR E-News is sent to LIVEDGAR users to inform them of news and developments and to help them further benefit from LIVEDGAR.

If you prefer not to receive LIVEDGAR E-News, respond to E-News@gsionline.com and type UNSUBSCRIBE in the subject line.

Global Securities Information is located at 419 7th St NW, Washington, DC 20004, and has been in the business of providing information services to legal and financial professionals since 1988.

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Form 10-Q Compliance

October 24, 2005

Now is the ideal time to leverage GSI's new content and functionality to complete your third quarter 10-Q filings faster and better than ever. In fact, with LIVEDGAR's new 10-Q Section Search and Securities Regulatory Library you'll be able to pinpoint all the information you need to make sure your third quarter filings meet today's strict compliance standards.

Simply click on any item of interest to easily locate precedent within 10-Q items; find current laws and regulations that affect Form 10-Q; review SEC interpretation on various Form 10-Q topics; and download the most current Form 10-Q blank forms.

Hot Topics

  • 10-Q - Accelerated Filer
  • 10-Q - Non-Accelerated Filer
  • 10-Q - Balance Sheet
  • 10-Q - Income Statement
  • 10-Q - Notes to Financials
  • Disclosure of an SEC Investigation
  • 10-Q - Quarterly Filing By Shell Company

Items and Issues

  • 10-Q - Prt I - Item 1 Financial Statements
  • 10-Q - Prt I - Item 2 Management's Discussion
  • 10-Q - Prt I - Item 3 Quantitative & Qualitative
  • 10-Q - Prt I - Item 4 Controls & Procedures
  • 10-Q - Prt II - Item 1 Legal Proceedings
  • 10-Q - Prt II - Item 2 Changes in Securities
  • 10-Q - Prt II - Item 3 Default on Senior Sec
  • 10-Q - Prt II - Item 4 - Submission of Matters
  • 10-Q - Prt II - Item 5 Other Information
  • 10-Q - Prt II - Item 6 Exhibits & Reports on 8K

Rules and Regulations

  • NASD Regulatory Releases - Rule 13a-13
  • NASD Manual - Corporate Organization
  • NASD Manual - Rules of the Association
  • NASD Manual - SEC Rules
  • NYSE Constitution
  • NYSE - Rule Filings
  • NYSE – Rules & Policy Guidance
  • The Securities Exchange Act of 1934
  • SEC Final Rule Release - Defining Shell Companies
  • Rule 12b-25 - Non-Timely Filing of Reports
  • Rule 15d-13 - Quarterly Reports on Form 10-Q

Interpretative Guidance

  • No-Action - Rule 13a-13 - Quarterly Reports on 10Q
  • No Action - Rule 15d-13 - Quarterly Reports on 10Q
  • SSR - 10-Q Prt I - Item 1 - Financial Statements
  • SSR - 10-Q Prt I – Item 2 – Managements Discussion
  • SSR - 10-Q Prt I Item 3 - Quantitative & Qualitati
  • SSR - 10-Q Prt I – Item 4 – Controls & Procedures
  • SSR - 10-Q Prt II – Item 3 Defaults Upon Sr Sec
  • SSR - 10-Q Prt II Item 4 - Matters To Vote
  • SSR - Tyco International - 10-Q Submissions
  • SSR - Chevron Corp – 10-Q
  • SSR - AM LAW 100 - 10-Q Submissions
  • SSR - S&P 500 Issuers – 10-Q

Form 10-Q Blank Forms

  • Form 10-Q
  • Form 10-QSB
  • Form NT 10-Q (Form 12b-25)

Remember LIVEDGAR is the only service that goes far beyond EDGAR-only filings to deliver a wealth of information on Form 10-Q or any securities related topic right to your desktop. For example, you can easily research the latest SEC, NASD or NYSE rules and regulations from the Securities Regulatory Library; pinpoint precedent using the 10-Q Section Search feature; or create a Company Roundup on any publicly traded firm to generate a report with all key business information and filings for that company. Or go directly to the Topical Research Library's collection of over 1,800 pre-defined search statements to instantly launch a search on any securities topic.          

LIVEDGAR E-News is sent to LIVEDGAR users to inform them of news and developments and to help them further benefit from LIVEDGAR.

If you prefer not to receive LIVEDGAR E-News, respond to E-News@gsionline.com and type UNSUBSCRIBE in the subject line.

Global Securities Information, Inc. is located at 419 7th St NW, Washington, DC 20004, and has been in the business of providing information services to legal and financial professionals since 1988.

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2005 Year-to-Date Counsel Rankings

October 3, 2005

There's only one quarter left in the calendar year, making it the ideal time to evaluate year-to-date industry activity and how the key players stack up.

To give you a preview on year's standings up to this point, we've created year-to-date rankings of counsel activity in the following areas using LIVEDGAR's powerful Deal Maker Roundups feature.

Click on the link of your choice to view year-to-date rankings as of October 1, 2005.

      • Legal Counsel Ranking for Year-to-Date 2005 – Completed M&A Deals
      • Legal Counsel Ranking for Year-to-Date 2005 – IPO
      • Legal Counsel Ranking for Year-to-Date 2005 – Equity Offerings
      • Legal Counsel Ranking for Year-to-Date 2005 – Debt Offerings

Legal Counsel Rankings For Year-to-Date 2005*
Completed Mergers Ranked By Total Transaction Value^

  Rank   Counsel Count   Total Value  
1   Skadden Arps Slate Meagher & Flom   73   103,088,462,504  
2   Wachtell Lipton Rosen & Katz   29   92,371,732,656  
3   Cravath Swaine & Moore   16   84,262,393,949  
4   Simpson Thacher & Bartlett   29   73,350,980,985  
5   Jones Day   18   65,857,064,640  
6   Paul Weiss Rifkind Wharton & Garrison   13   50,227,314,109  
7   Willkie Farr & Gallagher   17   48,371,287,588  
8   Davis Polk & Wardwell   17   47,095,946,779  
9   Weil Gotshal & Manges LLP   46   45,586,995,376  
10   King & Spalding   13   43,273,127,779  
11   Shearman & Sterling LLP   25   42,601,548,829  
12   Sullivan & Cromwell   30   40,088,206,208  
13   Latham & Watkins   38   37,713,709,488  
14   Stinson Morrison Hecker LLP   4   36,567,124,550  
15   Linklaters & Alliance   12   27,577,503,691  
16   Gibson Dunn & Crutcher   21   21,961,985,963  
17   Pillsbury Winthrop Shaw Pittman   4   20,756,672,076  
18   Vinson & Elkins   30   17,669,596,608  
19   Mayer Brown Rowe & Maw   31   17,144,366,035  
20   Ropes & Gray   16   16,992,885,904  
21   Fenwick & West   9   15,541,900,666  
22   Fried Frank Harris Shriver & Jacobson   11   14,917,739,329  
23   Debevoise & Plimpton LLP   10   14,862,996,821  
24   Morgan Lewis & Bockius   16   14,632,160,408  
25   Clifford Chance LLP   11   14,434,891,557  
26   O'Melveny & Myers   13   14,100,196,345  
27   Cleary Gottlieb Steen & Hamilton   5   14,052,163,024  
28   MacFarlanes   1   14,014,435,311  
29   Christensen Miller et al   3   13,546,471,589  
30   LeBoeuf Lamb Greene & MacRae   3   13,519,500,000  
31   Goodwin Procter LLP   14   13,397,053,911  
32   Baker Botts LLP   12   13,240,579,161  
33   Dewey Ballantine   10   13,146,457,922  
34   Stroock & Stroock & Lavan   16   12,526,238,458  
35   Bingham McCutchen LLP   12   12,344,757,687  
36   Stikeman Elliott   8   11,845,918,556  
37   Hogan & Hartson   10   10,322,440,901  
38   Wilson Sonsini Goodrich & Rosati   34   9,485,350,828  
39   Alston & Bird   14   8,877,449,133  
40   Lionel Sawyer & Collins   1   8,222,412,284  
41   White & Case   11   8,080,676,272  
42   Osler Hoskin & Harcourt   9   8,056,614,249  
43   McCarthy Tetrault   10   7,842,742,277  
44   Slaughter & May   4   7,703,797,070  
45   Blake Dawson Waldron   2   7,694,454,945  
46   Fraser Milner Casgrain LLP   5   7,401,901,754  
47   Cadwalader Wickersham & Taft   5   7,376,369,687  
48   Allens Arthur Robinson   1   7,260,854,945  
49   Fulbright & Jaworski   11   6,769,055,940  
50   Andrews & Kurth   14   6,363,809,791  

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Legal Counsel Rankings For Year-to-Date 2005*
Initial Public Offerings (IPOs) Ranked By Total Transaction Value^

  Rank   Counsel Count   Total Value  
1   Simpson Thacher & Bartlett   25   8,693,482,950  
2   Cravath Swaine & Moore   21   6,683,958,000  
3   Latham & Watkins   29   6,604,000,000  
4   Davis Polk & Wardwell   15   5,760,772,500  
5   Shefsky & Froelich Ltd   1   5,380,000,000  
6   Cleary Gottlieb Steen & Hamilton   7   3,815,000,000  
7   Vinson & Elkins   17   3,812,526,800  
8   Graubard Miller   19   3,480,055,250  
9   Venable LLP   5   2,800,700,300  
10   Skadden Arps Slate Meagher & Flom   19   2,780,265,000  
11   Cooley Godward   18   2,642,157,550  
12   Bingham McCutchen LLP   13   2,516,613,400  
13   Sullivan & Cromwell   8   2,510,908,807  
14   Greenberg Traurig   14   2,503,292,385  
15   Shearman & Sterling LLP   23   2,322,712,600  
16   Andrews & Kurth   10   2,241,872,750  
17   Cahill Gordon & Reindel   8   2,197,500,000  
18   Loeb & Loeb LLP   7   2,184,688,200  
19   Seward & Kissel   8   1,919,901,250  
20   Heller Ehrman White & McAuliffe   3   1,861,250,000  
21   Clifford Chance LLP   13   1,849,400,000  
22   Mintz Levin et al   10   1,830,079,450  
23   Sidley Austin Brown & Wood   10   1,829,000,005  
24   Baker Botts LLP   8   1,742,184,903  
25   Kirkland & Ellis   8   1,596,750,000  
26   Hunton & Williams   6   1,433,250,000  
27   Blank Rome LLP   10   1,406,942,750  
28   Schulte Roth & Zabel LLP   5   1,252,000,000  
29   Akin Gump et al   4   1,097,500,100  
30   O'Melveny & Myers   8   1,082,250,000  
31   Morrison & Foerster   8   974,279,200  
32   Gibson Dunn & Crutcher   3   962,500,000  
33   Ellenoff Grossman et al   7   951,771,100  
34   Weil Gotshal & Manges LLP   4   936,250,000  
35   Connell Foley & Geiser   1   800,000,000  
36   Sutherland Asbill & Brennan LLP   5   795,250,100  
37   Morgan Lewis & Bockius   8   770,315,000  
38   Kramer Levin et al   5   750,316,400  
39   Hogan & Hartson   5   748,750,000  
40   Thelen Reid & Priest   3   708,066,885  
41   Wilson Sonsini Goodrich & Rosati   6   698,250,000  
42   Luse Gorman Pomerenk & Schick PC   3   692,199,460  
43   Jones Day   5   662,000,000  
44   Ropes & Gray   12   652,340,000  
45   Gersten Savage et al   2   612,200,200  
46   Muldoon Murphy & Aguggia   2   595,928,070  
47   Wilmer Cutler Pickering Hale & Dorr   7   584,915,000  
48   Meister Seelig & Fein   1   578,250,100  
49   DLA Piper Rudnick Gray Cary   5   577,500,000  
50   Dechert LLP   5   549,150,000  

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Legal Counsel Rankings For Year-to-Date 2005*
Equity Offerings Ranked By Total Transaction Value^
  Rank   Counsel Count   Total Value  
1   Sullivan & Cromwell   28   151,494,051,552  
2   Skadden Arps Slate Meagher & Flom   66   94,366,744,004  
3   Davis Polk & Wardwell   38   60,407,918,175  
4   Slaughter & May   1   56,381,760,899  
5   Simpson Thacher & Bartlett   61   47,707,884,273  
6   Gibson Dunn & Crutcher   16   37,439,954,183  
7   Cravath Swaine & Moore   42   29,098,122,429  
8   Cleary Gottlieb Steen & Hamilton   24   28,485,933,999  
9   Wachtell Lipton Rosen & Katz   4   27,279,191,669  
10   Sidley Austin Brown & Wood   49   25,301,261,639  
11   Clifford Chance LLP   36   21,968,702,797  
12   Latham & Watkins   73   20,471,846,288  
13   Richards Layton & Finger   8   19,577,000,000  
14   Shearman & Sterling LLP   48   18,351,292,036  
15   Vinson & Elkins   43   16,914,480,839  
16   Dewey Ballantine   18   16,097,726,000  
17   Weil Gotshal & Manges LLP   16   13,916,991,339  
18   Squire Sanders & Dempsey   7   12,776,625,114  
19   DLA Piper Rudnick Gray Cary   41   11,582,529,075  
20   Morrison & Foerster   34   7,325,270,797  
21   Baker Botts LLP   26   7,179,853,809  
22   Wilson Sonsini Goodrich & Rosati   31   7,171,112,363  
23   Greenberg Traurig   54   6,155,777,672  
24   Hunton & Williams   24   5,663,728,102  
25   Mayer Brown Rowe & Maw   21   5,620,687,768  
26   Shefsky & Froelich Ltd   2   5,380,958,500  
27   Cooley Godward   57   5,374,220,268  
28   Venable LLP   23   5,271,248,515  
29   Hogan & Hartson   19   5,224,208,938  
30   Dorsey & Whitney   17   5,209,584,446  
31   Thacher Proffitt & Wood   2   5,187,500,000  
32   O'Melveny & Myers   28   4,711,154,724  
33   Dechert LLP   17   4,619,214,079  
34   Andrews & Kurth   26   4,416,412,452  
35   McGuireWoods LLP   5   4,138,410,173  
36   Morgan Lewis & Bockius   37   4,084,663,010  
37   Cahill Gordon & Reindel   17   4,015,372,995  
38   Wilmer Cutler Pickering Hale & Dorr   28   3,875,184,726  
39   Graubard Miller   24   3,596,324,294  
40   Alston & Bird   20   3,472,740,649  
41   Arnold & Porter   9   3,414,236,385  
42   Allen & Overy   2   3,200,000,000  
43   Kelly Hart & Hallman   2   3,000,537,489  
44   LeBoeuf Lamb Greene & MacRae   9   2,991,738,848  
45   Bracewell & Giuliani   10   2,984,236,336  
46   Akin Gump et al   13   2,890,246,024  
47   Mintz Levin et al   25   2,876,135,551  
48   Foley & Lardner   25   2,782,963,867  
49   Appleby Spurling   1   2,707,415,775  
50   Bingham McCutchen LLP   17   2,642,098,603  

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Legal Counsel Rankings For Year-to-Date 2005*
Debt Offerings Ranked By Total Transaction Value^

  Rank   Counsel Count   Total Value  
1   Sidley Austin Brown & Wood   54   245,951,691,706  
2   Thacher Proffitt & Wood   39   225,214,000,000  
3   Cadwalader Wickersham & Taft   25   181,894,551,152  
4   Sullivan & Cromwell   29   167,388,244,500  
5   Skadden Arps Slate Meagher & Flom   45   93,209,205,345  
6   Davis Polk & Wardwell   17   52,074,757,966  
7   Gibson Dunn & Crutcher   14   38,359,605,865  
8   Simpson Thacher & Bartlett   30   36,765,322,000  
9   Cleary Gottlieb Steen & Hamilton   20   33,761,059,067  
10   Mayer Brown Rowe & Maw   33   26,944,008,000  
11   Shearman & Sterling LLP   19   25,025,505,000  
12   Orrick Herrington & Sutcliffe   9   23,924,661,000  
13   Hunton & Williams   13   23,053,000,000  
14   Dewey Ballantine   22   20,799,328,322  
15   Richards Layton & Finger   7   20,402,000,000  
16   Cravath Swaine & Moore   10   19,652,389,260  
17   McKee Nelson LLP   25   17,777,250,074  
18   Morgan Lewis & Bockius   12   16,252,501,869  
19   Clifford Chance LLP   9   15,917,094,575  
20   Allen & Overy   7   15,652,651,000  
21   Vinson & Elkins   22   15,416,728,647  
22   LeBoeuf Lamb Greene & MacRae   6   14,883,609,486  
23   Latham & Watkins   27   13,965,553,064  
24   Squire Sanders & Dempsey   3   12,675,000,000  
25   Wachtell Lipton Rosen & Katz   3   8,455,511,605  
26   Mitchell Silberberg & Knupp   3   6,820,350,000  
27   Hogan & Hartson   9   6,355,000,000  
28   Stroock & Stroock & Lavan   5   6,345,865,000  
29   Andrews & Kurth   8   6,165,642,000  
30   White & Case   3   5,754,000,000  
31   Fried Frank Harris Shriver & Jacobson   8   5,603,197,500  
32   Munger Tolles & Olson LLP   2   5,250,000,000  
33   Morrison & Foerster   8   5,131,650,000  
34   Dorsey & Whitney   4   5,025,000,000  
35   Puglisi & Associates   1   5,000,000,000  
36   Debevoise & Plimpton LLP   5   4,831,106,000  
37   Baker Botts LLP   11   4,615,675,000  
38   Thelen Reid & Priest   3   4,050,000,000  
39   Paul Weiss Rifkind Wharton & Garrison   6   4,050,000,000  
40   Willkie Farr & Gallagher   7   3,896,301,307  
41   Wilmer Cutler Pickering Hale & Dorr   6   3,795,000,000  
42   Wilson Sonsini Goodrich & Rosati   7   3,774,170,000  
43   DLA Piper Rudnick Gray Cary   8   3,670,000,000  
44   McGuireWoods LLP   3   3,476,000,000  
45   Pillsbury Winthrop LLP   2   3,460,000,000  
46   Weil Gotshal & Manges LLP   13   3,332,663,240  
47   Ogilvy Renault   2   3,280,084,591  
48   Arnold & Porter   1   3,000,000,000  
49   Dow Lohnes & Albertson   1   3,000,000,000  
50   Dechert LLP   7   2,981,000,000  

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To monitor how the industry rankings change between now and the end of the year, login into Deal Maker Roundups today and instantly rank the activities of law, accounting or investment banking firms involved in mergers and acquisitions or registrations.



*This league table was generated from LIVEDGAR's Deal Maker Roundups on October 1, 2005.

 ^The set of transactions consists of all deals registered with the Securities and Exchange Commission that have completion dates that fall within the specified time period for this report. The dollar amounts consist of estimated values as disclosed by the filing party. All deals that have been registered with the SEC have been included. While Global Securities Information has obtained the information from sources it believes to be reliable, we do not guarantee its accuracy, and such information may be incomplete or condensed.

[Go to Top]


Preliminary Third Quarter 2005 Accountant Rankings

September 26, 2005

League tables continue to be an important way to measure the volume of industry activity and how the key players in the accounting community stack up.

You can easily create league tables like the one below using LIVEDGAR's Deal Maker Roundups feature. This powerful feature allows you to instantly rank the activities of any law, accounting or investment banking firm involved in mergers and acquisitions or registrations. Plus you can select whether you want to see the rankings for the first 25, 50, or 100 firms in the industry.

To take it a step further, you can also generate a professionally formatted PDF report on
the activities of any firm listed in the table by clicking on the firm name. The report will include a cover page, table of contents and an abstract of all the deals and transactions that occurred during the time frame requested. To see how it works, click on any firm listed below and LIVEDGAR will automatically create a Roundup on that firm.

Accountant Rankings For Third Quarter 2005*
Completed Mergers Ranked By Total Transaction Value^

  Rank   Counsel Count   Total Value  
1   KPMG   36   128,134,769,411  
2   Ernst & Young   23   89,992,745,645  
3   Deloitte Touche Tohmatsu   21   86,295,555,073  
4   PricewaterhouseCoopers   32   78,238,644,672  
5   Mazars   2   19,279,835,311  
6   Goldstein Golub Kessler LLP   1   594,370,000  
7   BDO Seidman   1   260,352,196  
8   Burr Pilger & Mayer   1   127,500,000  
9   Squar Milner Reehl & Williamson LLP   1   117,600,000  
10   McGladrey & Pullen   2   70,350,432  
11   Malone & Bailey PLLC   1   63,405,756  
12   Partiz & Co PA   1   63,405,756  
13   Borhart Spellmeyer & Co   1   49,696,876  
14   Klein, Samuel & Co      30,350,432  
15   Vavrinek Trine Day & Co   1   27,333,941  
16   Moss Adams   1   25,000,000  
17   Padgett Stratemann & Co LLP   1   23,400,000  
18   JMO Practice   1   22,686,300  
19   Hutchinson & Bloodgood LLP   1   7,000,000  
20   Williams & Webster   1   2,000,000  

Alternatively, under the Counsel, Accountant and Underwriter-Advisor headings in the Deal Maker Roundups database, you can generate a Roundup for any firm of interest that is listed in the extensive drop-down menu of firm names. Additional search fields enable you to specify the type and stage of deal or offering, whether the party is part of the acquirer or target, and the industry. It's an ideal way to quickly and easily gather corporate intelligence on any firm involved in mergers and acquisitions or registrations.  

The electronic version of the Roundup report provides you with direct links to the underlying filings associated with each deal or offering. These source documents are pulled directly from LIVEDGAR's Mergers & Acquisitions and Registrations & Prospectuses databases.

To create a Roundup or to find out if the industry rankings change between now and the end of the quarter, login to Deal Maker Roundups today.

*This league table was generated from LIVEDGAR's Deal Maker Roundups on September 26, 2005.

 ^The set of transactions consists of all deals registered with the Securities and Exchange Commission that have completion dates that fall within the specified time period for this report and result in a change in control. The dollar amounts consist of estimated transaction values as disclosed by the filing party. All deals that have been registered with the SEC have been included, including international transactions. While Global Securities Information has obtained the information from sources it believes to be reliable, we do not guarantee its accuracy, and such information may be incomplete or condensed.

[Go to Top]


Preliminary Third Quarter 2005 Counsel Rankings

September 26, 2005

League tables continue to be an important way to measure the volume of industry activity and how the key players in the legal community stack up.

You can easily create league tables like the one below using LIVEDGAR's Deal Maker Roundups feature. This powerful feature allows you to instantly rank the activities of any law, accounting or investment banking firm involved in mergers and acquisitions or registrations. Plus you can select whether you want to see the rankings for the first 25, 50, or 100 firms in the industry.

To take it a step further, you can also generate a professionally formatted PDF report on the activities of any firm listed in the table by clicking on the firm name. The report will include a cover page, table of contents and an abstract of all the deals and transactions that occurred during the time frame requested. To see how it works, click on any firm listed below and LIVEDGAR will automatically create a Roundup on that firm.

Legal Counsel Rankings For Third Quarter 2005*
Completed Mergers Ranked By Total Transaction Value^

  Rank   Counsel Count   Total Value  
1   Cravath Swaine & Moore   6   58,691,624,005  
2   Jones Day   5   53,961,670,937  
3   Skadden Arps Slate Meagher & Flom   21   47,315,396,424  
4   Wachtell Lipton Rosen & Katz   9   45,512,759,418  
5   Paul Weiss Rifkind Wharton & Garrison   10   45,347,439,108  
6   Simpson Thacher & Bartlett   12   44,278,960,112  
7   King & Spalding   7   42,677,075,961  
8   Willkie Farr & Gallagher   6   41,921,278,493  
9   Stinson Morrison Hecker LLP   2   36,500,262,550  
10   Shearman & Sterling LLP   7   21,419,322,050  
11   Weil Gotshal & Manges LLP   17   20,496,570,919  
12   Pillsbury Winthrop Shaw Pittman   2   20,402,187,820  
13   Linklaters & Alliance   3   15,058,508,113  
14   Ropes & Gray   6   14,255,767,531  
15   MacFarlanes   1   14,014,435,311  
16   Fenwick & West   4   13,913,801,773  
17   Morgan Lewis & Bockius   5   12,366,767,139  
18   Sullivan & Cromwell   7   12,340,169,725  
19   Mayer Brown Rowe & Maw   12   11,720,612,102  
20   LeBoeuf Lamb Greene & MacRae   1   11,500,000,000  
21   Stroock & Stroock & Lavan   1   9,041,059,489  
22   Stikeman Elliott   2   8,174,744,262  
23   Goodwin Procter LLP   6   7,348,551,297  
24   O'Melveny & Myers   6   6,775,983,345  
25   Cadwalader Wickersham & Taft   2   5,750,462,475  
26   Kutak Rock   1   5,426,234,469  
27   Friedman Kaplan et al   1   5,426,234,469  
28   Andrews & Kurth   2   5,268,141,064  
29   Wilson Sonsini Goodrich & Rosati   11   4,942,288,139  
30   Kirkland & Ellis   7   4,484,849,651  
31   Clifford Chance LLP   3   3,600,843,135  
32   Davis Polk & Wardwell   5   3,547,381,278  
33   Wilmer Cutler Pickering Hale & Dorr   8   3,509,865,746  
34   Gibson Dunn & Crutcher   5   3,278,268,364  
35   Fulbright & Jaworski   4   3,179,506,391  
36   Latham & Watkins   9   3,053,710,042  
37   Palmer & Dodge   1   3,046,747,686  
38   Alston & Bird   3   2,843,255,877  
39   Dewey Ballantine   5   2,770,958,636  
40   Sidley Austin Brown & Wood   7   2,668,759,522  
41   Fraser Milner Casgrain LLP   2   2,455,313,627  
42   Vinson & Elkins   5   2,371,015,120  
43   Borden Ladner Gervais LLP   3   2,341,191,134  
44   Hogan & Hartson   1   2,290,843,135  
45   Gianni Origoni & Partners   1   1,782,962,100  
46   Baker & McKenzie   4   1,661,210,040  
47   Correro Fishman et al   2   1,456,207,375  
48   Ogilvy Renault   1   1,435,544,831  
49   Bingham McCutchen LLP   5   1,360,879,000  
50   Hunton & Williams   3   1,350,296,748  

Alternatively, under the Counsel, Accountant and Underwriter-Advisor headings in the Deal Maker Roundups database, you can generate a Roundup for any firm of interest that is listed in the extensive drop-down menu of firm names. Additional search fields enable you to specify the type and stage of deal or offering, whether the party is part of the acquirer or target, and the industry. It's an ideal way to quickly and easily gather corporate intelligence on any firm involved in mergers and acquisitions or registrations.  

The electronic version of the Roundup report provides you with direct links to the underlying filings associated with each deal or offering. These source documents are pulled directly from LIVEDGAR's Mergers & Acquisitions and Registrations & Prospectuses databases.

To create a Roundup or to find out if the industry rankings change between now and the end of the quarter, login to Deal Maker Roundups today.

*This league table was generated from LIVEDGAR's Deal Maker Roundups on September 27, 2005.

 ^The set of transactions consists of all deals registered with the Securities and Exchange Commission that have completion dates that fall within the specified time period for this report and result in a change in control. The dollar amounts consist of estimated transaction values as disclosed by the filing party. All deals that have been registered with the SEC have been included, including international transactions. While Global Securities Information has obtained the information from sources it believes to be reliable, we do not guarantee its accuracy, and such information may be incomplete or condensed. 

[Go to Top]


Preliminary Third Quarter 2005 Underwriter-Advisor Rankings

September 26, 2005

League tables continue to be an important way to measure the volume of industry activity and how the key players in the underwriter-advisor community stack up.

You can easily create league tables like the one below using LIVEDGAR's Deal Maker Roundups feature. This powerful feature allows you to instantly rank the activities of any law, accounting or investment banking firm involved in mergers and acquisitions or registrations. Plus you can select whether you want to see the rankings for the first 25, 50, or 100 firms in the industry.

To take it a step further, you can also generate a professionally formatted PDF report on the activities of any firm listed in the table by clicking on the firm name. The report will include a cover page, table of contents and an abstract of all the deals and transactions that occurred during the time frame requested. To see how it works, click on any firm listed below and LIVEDGAR will automatically create a Roundup on that firm.

Underwriter-Advisor Rankings For Third Quarter 2005*
Completed Mergers Ranked By Total Transaction Value^

  Rank   Counsel Count   Total Value  
1   Goldman Sachs   25   131,923,072,993  
2   Lehman Brothers   16   94,088,886,025  
3   Citigroup   19   91,678,598,250  
4   Morgan Stanley   16   90,782,431,110  
5   J P Morgan   11   74,968,515,658  
6   Lazard   11   55,938,342,301  
7   Credit Suisse First Boston   16   51,765,061,407  
8   Deutsche Bank   5   27,220,311,803  
9   Merrill Lynch   15   22,806,741,112  
10   Banc of America Securities   9   20,370,721,697  
11   Solomon, Peter J Co   2   17,394,795,310  
12   Cazenove & Co   1   14,014,435,311  
13   UBS   12   12,219,186,484  
14   Bear Stearns   7   11,517,792,933  
15   Evercore Partners   3   8,367,610,727  
16   Duff & Phelps   1   8,052,786,360  
17   James, Raymond & Associates Inc   8   5,866,351,676  
18   Stephens Inc   2   5,611,034,469  
19   Barclays   1   5,200,000,000  
20   Rothschild   3   4,341,820,600  
21   Houlihan Lokey Howard & Zukin   5   3,565,439,250  
22   Jefferies   4   2,938,058,179  
23   Relational Advisors LLC   1   2,652,393,246  
24   Simmons & Co International   2   2,525,660,000  
25   TD Securities   5   2,213,032,296  

Alternatively, under the Counsel, Accountant and Underwriter-Advisor headings in the Deal Maker Roundups database, you can generate a Roundup for any firm of interest that is listed in the extensive drop-down menu of firm names. Additional search fields enable you to specify the type and stage of deal or offering, whether the party is part of the acquirer or target, and the industry. It's an ideal way to quickly and easily gather corporate intelligence on any firm involved in mergers and acquisitions or registrations.  

The electronic version of the Roundup report provides you with direct links to the underlying filings associated with each deal or offering. These source documents are pulled directly from LIVEDGAR's Mergers & Acquisitions and Registrations & Prospectuses databases.

To create a Roundup or to find out if the industry rankings change between now and the end of the quarter, login to Deal Maker Roundups today.

*This league table was generated from LIVEDGAR's Deal Maker Roundups on September 26, 2005.

 ^The set of transactions consists of all deals registered with the Securities and Exchange Commission that have completion dates that fall within the specified time period for this report and result in a change in control. The dollar amounts consist of estimated transaction values as disclosed by the filing party. All deals that have been registered with the SEC have been included, including international transactions. While Global Securities Information has obtained the information from sources it believes to be reliable, we do not guarantee its accuracy, and such information may be incomplete or condensed.

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Form 10-Q Compliance

September 13, 2005

The approaching end of the quarter signals the beginning of Form 10-Q season for everyone involved in securities compliance work.

To save you time during this important filing period, GSI has complied all of the following tools and searches to help you easily search for precedent within 10-Q items, find current laws and regulations that affect Form 10-Q, review SEC staff positions on various Form 10-Q topics, and download the most current Form 10-Q blank forms. Simply click on any subject of interest to immediately begin your research.

Form 10-Q Hot Topics

  • Disclosure of an SEC Investigation
  • Earnings Per Share Disclosure – Form 10-Q
  • Off Balance Sheet Transaction Disc – Form 10-Q

Form 10-Q Items and Issues

  • 10-Q – Controls Weakness – Financial Process
  • 10-Q – Controls Weakness – Inventory Issues
  • 10-Q – Controls Weakness – Lease Accounting
  • 10-Q - Prt I - Item 1 Financial Statements
  • 10-Q - Prt I - Item 2 Management's Discussion
  • 10-Q - Prt I - Item 3 Quantitative & Qualitative
  • 10-Q - Prt I - Item 4 Controls & Procedures
  • 10-Q - Prt II - Item 1 Legal Proceedings
  • 10-Q - Prt II - Item 2 Changes in Securities
  • 10-Q - Prt II - Item 3 Default on Senior Sec
  • 10-Q - Prt II - Item 4 - Submission of Matters
  • 10-Q - Prt II - Item 5 Other Information
  • 10-Q - Prt II - Item 6 Exhibits & reports on 8K

Form 10-Q Rules and Regulations

  • SEC Final Rule Release - Defining Shell Companies
  • Acceleration Of Periodic Report Filing
  • SEC Final Rule - Delay of Phase-In Period
  • Rule 15d-14 - Certification on Quarterly Reports
  • Rule 12b-25 - Non-Timely Filing of Reports
  • Rule 15d-13 - Quarterly Reports on Form 10-Q
  • Rule 3a55-1 - Market Capitalization

Form 10-Q SEC Staff Reviews

  • SSR - 10-Q Prt I - Item 1 - Financial Statements
  • SSR – 10-Q Prt I – Item 2 – Managements Discussion
  • SSR - 10-Q Prt I Item 3 - Quantitative & Qualitati
  • SSR – 10-Q Prt I – Item 4 – Controls & Procedures
  • SSR – 10-Q Prt II – Item 3 Defaults Upon Sr Sec
  • SSR - Tyco International - 10-Q Submissions
  • SSR – Chevron Corp – 10-Q
  • SSR - AM LAW 100 - 10-Q Submissions
  • SSR – S&P 500 Issuers – 10-Q

Form 10-Q Blank Forms

  • Form 10-Q
  • Form 10-QSB
  • Form NT 10-Q (Form 12b-25)

In the height of 10-Q season, GSI offers many resources that can assist you with your research. Begin your research with LIVEDGAR's Topical Research Library of over 1,800 pre-defined search statements. Or go directly to LIVEDGAR's SEC Library, Global Search, or SEC Staff Reviews database to find exactly what you need.          

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'40 Act Compliance

September 15, 2005

In today's strict compliance environment, staying current on evolving disclosure requirements related to the '40 Act is more important than ever.

To help you research important '40 Act topics, GSI has compiled the following searches to help you easily locate precedent within '40 Act forms, find current laws and regulations, review SEC staff positions on various '40 Act topics, and download the most current '40 Act blank forms. Simply click on any subject of interest to immediately begin your research.

Hot Topics

  • Disclosure Regarding Market Timing
  • N-CSR - Certified Shareholder Report
  • N-CSR - Inability to Designate A Financial Expert
  • Form N-PX - Matters To Be Voted Upon
  • Form N-PX - Item 1 Proxy Voting Record Disclosure
  • Form N-Q - Item 1 Schedule of Investments

Disclosure Items

  • Eligible Portfolio Company - Issuer Disclosure
  • Approval Of Investment Advisory Contracts - Disc
  • Breakpoint Discounts by Mutual Funds - Disc
  • Fund Expenses Borne By Shareholders - Disc

SEC Staff Reviews

  • SSR - All 40 Act Review Letters
  • SSR - Closed-End Funds
  • SSR - Form N-PX / Rule 30b1
  • SSR - Form N-1A
  • SSR - Form N-2
  • SSR - Form N-14
  • SSR - 485A POS
  • SSR - Applications For Exemption - ICA

No-Action Letters

  • No-Action Letter-Investment Company Act of 1940
  • No-Action Letter - ICA 1940 - Board of Directors
  • No-Action Letter - ICA - Unit Investment Trusts
  • No-Action Letter - ICA - Definition of Invst Co.
  • No-Action - Form N-PX - Rule 30b1-4

Laws, Rules and Regulations

  • Investment Company Act of 1940
  • Investment Company Act Rules and Regulations
  • SEC Final Rule Releases-40 Act (ICA)
  • SEC Proposed Rule Releases-40 Act (ICA)
  • SEC Final Rule Release - Hedge Fund Advisers
  • SEC Final Rule - Mutual Fund Redemption Fees
  • SEC Final Rule Release - Market Timing Disclosure
  • Rule 30b1-4 - Report of Proxy Voting Record
  • Rule 35D-1 - 80% Policy

Blank Forms

  • 1-E
  • 2-E
  • 24-F-2
  • N-1A
  • N-14
  • N-17D-1
  • N-17F-1
  • N-17F-2
  • N-18F-1
  • N-2
  • N-23C-1
  • N-23C-3
  • N-27D-1
  • N-27E-1
  • N-27F-1
  • N-3
  • N-4
  • N-5
  • N-54A
  • N-54C
  • N-6
  • N-6E1-1
  • N-6F
  • N-8A
  • N-8B-2
  • N-8F
  • N-CSR
  • N-PX
  • N-Q
  • N-SAR

LIVEDGAR can help you conduct comprehensive issues-based research on any securities-related disclosure topic. Begin with the Topical Research Library's collection of over 1,800 pre-defined search statements or go directly to LIVEDGAR's No-Action Letters, SEC Library, SEC Staff Reviews or Global Search database to find exactly what you need.    

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Mergers & Acquisitions Compliance

September 15, 2005

In today's strict compliance environment, staying current on evolving M&A disclosure requirements is more important than ever.

To help you research important compliance topics in this area, GSI has compiled all of the following tools to help you easily locate precedent and disclosure related to many types of M&A transactions, as well as key SEC staff positions and blank forms.

Simply click on any subject of interest to immediately begin your research.

M&A Hot Topics

  • Gillette- Procter & Gamble Merger Transaction
  • Chiron Corp Rejects Novartis Offer- M&A

M&A Disclosure

  • Dead Hand Provision
  • Dissenters Rights Limited
  • Dual Tax Opinion
  • Engagement Fee
  • Escrow Account- M&A
  • M&A- Board Recommendation on Proxy
  • Maximum Balance Sheet Requirement
  • Merger- Termination of
  • Price Collar M&A
  • Shared Tax Opinion
  • State Law Waiver/Fulfillment
  • Written Communication By Subject Co. Of Tender

M&A Transactions

  • Acquirer Divests Assets
  • Acquisition of Joint Venture
  • Asset Purchase Agreement
  • Back End Merger
  • Cash Merger- Forward
  • Change in Control Tender Offer
  • Consolidation/Roll up
  • Dutch Auction
  • Friendly Cash Tender Offer
  • Hostile Takeover
  • Leverage Buyout (LBO)
  • Lock Up Agreement- Merger
  • Merger of Equals
  • Reverse Triangular Merger
  • Squeeze Out
  • Stock Merger- Amalgamation

M&A SEC Staff Reviews

  • SSR - “Arm's” Length” Transaction
  • SSR- 8-K- Item 2.01 Completion of Acquisition
  • SSR- MD&A- Merger Activity Discussion
  • SSR - SC 13E3
  • SSR - SC 14D9
  • SSR - SC TO-C
  • SSR - SC TO-I
  • SSR - SC TO-T
  • SSR - SC 14F1
  • SSR - PREM 14A
  • SSR - DEFC 14A
  • SSR - PREM 14C
  • SSR - DEFM 14A

M&A Laws and No-Action Letters

  • The Securities Exchange Act of 1934
  • No-Action Letters- Tender Offers

M&A Blank Forms

  • Form 6-K
  • Form 8-K
  • Form S-4
  • Form F-4
  • Form F-8
  • Form F-10
  • Form SC 13D
  • Form SC 13E-3
  • Form SC 13E-4F
  • Form SC 13G
  • Form SC 14A
  • Form SC 14C
  • Form SC 14D-1F
  • Form SC 14D-9
  • Form SC 14D-9F
  • Form SC TO-T
  • Form SC TO - I

LIVEDGAR can help you conduct comprehensive issues-based research on any securities-related disclosure topic. Begin with the Topical Research Library's collection of over 1,800 pre-defined search statements or go directly to LIVEDGAR's Mergers & Acquisitions, SEC Staff Reviews, SEC Library or Global Search databases to find exactly what you need.    

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Registrations and Prospectuses Compliance

September 15, 2005

In today's strict compliance environment, staying current on evolving registration and prospectus disclosure requirements is more important than ever.

To help you research important compliance topics in this area, GSI has compiled all of the following tools to help you easily locate precedent and disclosure related to many types of offerings, as well as key SEC registration and prospectus rules, regulations, staff positions and blank forms.

Simply click on any subject of interest to immediately begin your research.

R&P Required Disclosure

  • Legal Matters - Prospectus
  • Plain English Shelf Prospectus
  • Risk Factor - Sarbanes-Oxley/Regulatory Oversight
  • Risk Factor Discussion - Hurricanes
  • Risk Factors - Government or Federal Regulations
  • Tax Consequences Disclosure On Prospectus
  • Underwriting Agreement

R&P Transaction Disclosure

  • Original Issue Discount - Financial Disclosure/Tax
  • Poison Pill- With Table of Contents
  • Press Release- Rule 135c
  • Registrations containing two prospectuses
  • Adding securities to a previously filed offering
  • Trading Suspensions - SEC Release

R&P Offering Types

  • Piggy Back Registration
  • Initial Public Offerings - (IPOs)
  • IPO By A Wholly Owned Subsidiary
  • Reverse Stock Split
  • Secondary Offering
  • Shelf - Omnibus Offering
  • Shelf Registration - Non-U.S. Issuer
  • Auction Based IPO

R&P No-Action Letters

  • No-Action Letter - Securities Act of 1933 Related
  • No Action - Original Issue Discount
  • No-Action Letter - Reg D - Securities Act of 1933

R&P SEC Staff Reviews

  • SSR - Small Business Registration
  • SSR - Registration Statements
  • SSR - Non U.S. Issuer Registrations
  • SSR - Original Issue Discount
  • SSR - Risk Factors
  • SSR - Recent Sales of Unregistered Securities
  • SSR - Rule 134 - "Quiet Period"

R&P SEC Rules and Regulations

  • Regulation M Disclosure
  • Proposed Rule - Securities Offering Reform
  • The Securities Act of 1933

R&P Blank Forms

  • Form S-1
  • Form S-2
  • Form S-3
  • Form S-4
  • Form S-6
  • Form S-8
  • Form S-11
  • Form S-20
  • Form SB-1
  • Form SB-2
  • Form F-1
  • Form F-2
  • Form F-3
  • Form F-4
  • Form F-6
  • Form F-7
  • Form F-8
  • Form F-9
  • Form F-10
  • Form F- 80

LIVEDGAR can help you conduct comprehensive issues-based research on any securities-related disclosure topic. Begin with the Topical Research Library's collection of over 1,800 pre-defined search statements or go directly to LIVEDGAR's Registrations & Prospectuses, No-Action Letter, SEC Library, SEC Staff Reviews or Global Search database to find exactly what you need.          

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Preliminary Third Quarter 2005 Underwriter-Advisor Rankings

August 23, 2005

The end of the quarter is just over a month away, making it the ideal time to do a preliminary check on the volume of industry activity and how the key players stack up.

To give you a preview on the current quarter's standings, we've created the below league table using LIVEDGAR's Deal Maker Roundup feature. To keep up-to-date as the quarter progresses, you can leverage this powerful feature to instantly rank the activities of law, accounting or investment banking firms involved in mergers and acquisitions or registrations.

You can also generate a professionally formatted PDF report on any firm listed in the table by clicking on the firm name. The report will include a cover page, table of contents and an abstract of all the deals and transactions that occurred during the time frame requested. To see how it works, click on any firm listed below and LIVEDGAR will automatically create a Roundup on that firm.

Underwriter-Advisor Rankings For Third Quarter 2005*
Completed Mergers Ranked By Total Transaction Value^

  Rank   Counsel Count   Total Value  
1   Goldman Sachs   15   103,976,195,168  
2   Citigroup   16   90,742,223,185  
3   Lehman Brothers   11   81,812,501,120  
4   J P Morgan   10   74,799,800,458  
5   Morgan Stanley   9   54,573,067,514  
6   Lazard   7   53,218,497,325  
7   Credit Suisse First Boston   11   31,808,458,908  
8   Deutsche Bank   4   27,102,711,803  
9   Merrill Lynch   11   21,199,811,112  
10   Banc of America Securities   8   15,538,050,055  
11   Cazenove & Co   1   14,014,435,311  
12   Bear Stearns   5   11,270,920,002  
13   Duff & Phelps   1   8,052,786,360  
14   UBS   9   7,934,986,108  
15   James, Raymond & Associates Inc   3   5,507,125,776  
16   Stephens Inc   1   5,426,234,469  
17   Barclays   1   5,200,000,000  
18   Evercore Partners   2   4,396,955,061  
19   Rothschild   2   3,985,582,738  
20   Houlihan Lokey Howard & Zukin   2   3,007,916,064  
21   Jefferies   4   2,938,058,179  
22   Relational Advisors LLC   1   2,652,393,246  
23   TD Securities   5   2,213,032,296  
24   Allen & Co Inc   2   1,881,805,228  
25   BMO Nesbitt Burns   3   1,720,125,799  

Alternatively, under the Counsel, Accountant and Underwriter-Advisor headings in the Deal Maker Roundups database, you can generate a Roundup for any firm of interest that is listed in the extensive drop-down menu of firm names. Additional search fields enable you to specify the type and stage of deal or offering, whether the party is part of the acquirer or target, and the industry. It's an ideal way to quickly and easily gather corporate intelligence on any firm involved in mergers and acquisitions or registrations.  

The electronic versions of all Roundup reports provide you with direct links to the underlying filings associated with each deal or offering. These source documents are pulled directly from LIVEDGAR's Mergers & Acquisitions and Registrations & Prospectuses databases.

To create a Roundup or to find out if the industry rankings change between now and the end of the quarter, login to Deal Maker Roundups today.

*This league table was generated from LIVEDGAR's Deal Maker Roundups on August 22, 2005.



The set of transactions consists of all deals registered with the Securities and Exchange Commission that have completion dates that fall within the specified time period for this report and result in a change in control. The dollar amounts consist of estimated transaction values as disclosed by the filing party. All deals that have been registered with the SEC have been included, including international transactions. While Global Securities Information has obtained the information from sources it believes to be reliable, we do not guarantee its accuracy, and such information may be incomplete or condensed.

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Preliminary Third Quarter 2005 Counsel Rankings

August 23, 2005

The end of the quarter is just over a month away, making it the ideal time to do a preliminary check on the volume of industry activity and how the key players stack up.

To give you a preview on the current quarter's standings, we've created the below league table using LIVEDGAR's Deal Maker Roundup feature. To keep up-to-date as the quarter progresses, you can leverage this powerful feature to instantly rank the activities of law, accounting or investment banking firms involved in mergers and acquisitions or registrations.

You can also generate a professionally formatted PDF report on any firm listed in the table by clicking on the firm name. The report will include a cover page, table of contents and an abstract of all the deals and transactions that occurred during the time frame requested. To see how it works, click on any firm listed below and LIVEDGAR will automatically create a Roundup on that firm.

Legal Counsel Rankings For Third Quarter 2005*
Completed Mergers Ranked By Total Transaction Value^

  Rank   Counsel Count   Total Value  
1   Cravath Swaine & Moore   6   58,691,624,005  
2   Paul Weiss Rifkind Wharton & Garrison   9   44,309,898,626  
3   Simpson Thacher & Bartlett   11   44,198,572,339  
4   King & Spalding   6   42,585,075,961  
5   Willkie Farr & Gallagher   5   41,565,040,631  
6   Stinson Morrison Hecker LLP   2   36,500,262,550  
7   Jones Day   2   36,330,262,550  
8   Wachtell Lipton Rosen & Katz   7   36,281,699,929  
9   Skadden Arps Slate Meagher & Flom   15   28,644,226,129  
10   Shearman & Sterling LLP   5   20,579,668,423  
11   Pillsbury Winthrop Shaw Pittman   2   20,402,187,820  
12   Weil Gotshal & Manges LLP   9   19,121,289,926  
13   Linklaters & Alliance   2   14,020,967,631  
14   MacFarlanes   1   14,014,435,311  
15   Ropes & Gray   4   13,357,023,225  
16   Fenwick & West   1   13,026,630,000  
17   Morgan Lewis & Bockius   5   12,366,767,139  
18   LeBoeuf Lamb Greene & MacRae   1   11,500,000,000  
19   Sullivan & Cromwell   4   10,997,884,016  
20   Stikeman Elliott   1   8,052,786,360  
21   Kutak Rock   1   5,426,234,469  
22   Friedman Kaplan et al   1   5,426,234,469  
23   Mayer Brown Rowe & Maw   7   3,677,335,550  
24   Clifford Chance LLP   3   3,600,000,000  
25   Fulbright & Jaworski   3   3,155,621,064  

Alternatively, under the Counsel, Accountant and Underwriter-Advisor headings in the Deal Maker Roundups database, you can generate a Roundup for any firm of interest that is listed in the extensive drop-down menu of firm names. Additional search fields enable you to specify the type and stage of deal or offering, whether the party is part of the acquirer or target, and the industry. It's an ideal way to quickly and easily gather corporate intelligence on any firm involved in mergers and acquisitions or registrations.  

The electronic versions of all Roundup reports provide you with direct links to the underlying filings associated with each deal or offering. These source documents are pulled directly from LIVEDGAR's Mergers & Acquisitions and Registrations & Prospectuses databases.

To create a Roundup or to find out if the industry rankings change between now and the end of the quarter, login to Deal Maker Roundups today.

*This league table was generated from LIVEDGAR's Deal Maker Roundups on August 22, 2005.

The set of transactions consists of all deals registered with the Securities and Exchange Commission that have completion dates that fall within the specified time period for this report and result in a change in control. The dollar amounts consist of estimated transaction values as disclosed by the filing party. All deals that have been registered with the SEC have been included, including international transactions. While Global Securities Information has obtained the information from sources it believes to be reliable, we do not guarantee its accuracy, and such information may be incomplete or condensed. 

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Preliminary Third Quarter 2005 Accountant Rankings

August 23, 2005

The end of the quarter is just over a month away, making it the ideal time to do a preliminary check on the volume of industry activity and how the key players stack up.

To give you a preview on the current quarter's standings, we've created the below league table using LIVEDGAR's Deal Maker Roundup feature. To keep up-to-date as the quarter progresses, you can leverage this powerful feature to instantly rank the activities of law, accounting or investment banking firms involved in mergers and acquisitions or registrations.

You can also generate a professionally formatted PDF report on any firm listed in the table by clicking on the firm name. The report will include a cover page, table of contents and an abstract of all the deals and transactions that occurred during the time frame requested. To see how it works, click on any firm listed below and LIVEDGAR will automatically create a Roundup on that firm.

Accountant Rankings For Third Quarter 2005*
Completed Mergers Ranked By Total Transaction Value^

  Rank   Accountant Count   Total Value  
1   KPMG    18   89,170,543,009  
2   Ernst & Young    16   74,073,316,863  
3   PricewaterhouseCoopers   17   59,233,533,626  
4   Deloitte Touche Tohmatsu   13   58,327,291,893  
5   Mazars   2   19,279,835,311  
6   Malone & Bailey PLLC   1   63,405,756  
7   Partiz & Co PA   1   63,405,756  
8   Borhart Spellmeyer & Co   1   49,696,876  
9   Padgett Stratemann & Co LLP   1   23,400,000  
10   Hutchinson & Bloodgood LLP   1   7,000,000  

Alternatively, under the Counsel, Accountant and Underwriter-Advisor headings in the Deal Maker Roundups database, you can generate a Roundup for any firm of interest that is listed in the extensive drop-down menu of firm names. Additional search fields enable you to specify the type and stage of deal or offering, whether the party is part of the acquirer or target, and the industry. It's an ideal way to quickly and easily gather corporate intelligence on any firm involved in mergers and acquisitions or registrations.

The electronic versions of all Roundup reports provide you with direct links to the underlying filings associated with each deal or offering. These source documents are pulled directly from LIVEDGAR's Mergers & Acquisitions and Registrations & Prospectuses databases.

To create a Roundup or to find out if the industry rankings change between now and the end of the quarter, login to Deal Maker Roundups today.

*This league table was generated from LIVEDGAR's Deal Maker Roundups on August 22, 2005.

The set of transactions consists of all deals registered with the Securities and Exchange Commission that have completion dates that fall within the specified time period for this report and result in a change in control. The dollar amounts consist of estimated transaction values as disclosed by the filing party. All deals that have been registered with the SEC have been included, including international transactions. While Global Securities Information has obtained the information from sources it believes to be reliable, we do not guarantee its accuracy, and such information may be incomplete or condensed.

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Form 8-K Compliance

August 9, 2005

This November the SEC will add Item 5.06, Change in Shell Company Status, to Form 8-K, increasing the required number of potential reporting events on this form to 28. This means you need to stay on top of even more regulations, reporting requirements and precedents when addressing the disclosure needs of your clients.

To save you time GSI has complied all of the following tools and searches in one place to help you easily search for precedent within Form 8-K items; find current laws and regulations that affect Form 8-K; review SEC staff positions on various Form 8-K topics; and download the most current Form 8-K blank form and telephone interpretations manual. Simply click on any subject of interest to immediately begin your research.

Form 8-K Items and Issues

  • 8-K - Item 1.01- Material Definitive Agreement
  • 8-K - Item 1.02 - Termination of Material Contract
  • 8-K - Item 2.01 Completion of Acquisition
  • 8-K - Item 2.03 - Direct Financial Obligation
  • 8-K - Item 2.05 - Exit or Disposal Activity Costs
  • 8-K - Item 2.06 - Material Impairments
  • 8-K - Item 3.02 - Unregistered Sales Of Equity
  • 8-K - Item 3.03 - Modifications To Shldr Rights
  • 8-K - Item 4.02 Non-Reliance On Financial Data
  • 8-K - Item 5.01 - Changes In Control of Registrant
  • 8-K - Item 5.02 - Departure Of Directors
  • 8-K - Item 5.04 - Emp Bnft Plan Trading Suspension
  • 8-K - Item 5.05 - Amend/Waiver To Code Of Ethics
  • 8-K - Item 6.01. ABS Info and Computational Material
  • 8-K - Item 6.02. Change of Servicer or Trustee
  • 8-K - Item 7.01 - Regulation FD Disclosure
  • 8-K - Items Combined - 7.01 & 8.01- Reg FD/Events
  • 8-K - Item 9.01 - Financial Statements & Exhibits

Form 8-K Rules and Regulations

  • 34 Act Rules & Regulations - Form 8-K