id	author	title	date	pages	extension	mime	words	sentence	flesch	summary	cache	txt
inlawrev-26026	Jacobson, Jon	The Unsettled Issue from Leidos, Inc. v. Indiana Public Retirement System: Should Item 303 Provide a Private Right of Action?	2022	27	.pdf	application/pdf	11808	748	65	Leidos Inc. v. Indiana Public Retirement System, SCOTUSBLOG (June 18, 2018), https://www.scotusblog.com/case-files/cases/leidos-inc-v-indiana-public-retirement-system/ The guidance provided very few examples and did not provide a meaningful test for determining when information would not be forward-looking but also have an impact upon future operating results.210 Even though the SEC has made several efforts to clarify the disclosure provisions of Item 303, management is still uncertain when a predictive known trend or event goes from optional disclosure to mandatory.211 Commenters have stated: “the test set out by the Commission for assessing MD&A disclosures has been poorly worded and incongruous for twenty-six years,”212 and “the distinction that the SEC has drawn between required and optional disclosures is so subtle that corporations and courts alike find Item 303 of Regulation S-K difficult to apply.	cache/inlawrev-26026.pdf	txt/inlawrev-26026.txt