entity · derived

Section 402

2 claims across 1 works, 2013–2013.

Derived node: assembled mechanically from the claims carrying section-402. A roster, not an adjudicated definition.

Every claim under this term

• 2273857-034 2013 empirical: The SEC never actually interpreted Section 402 of Sarbanes-Oxley and instead merely acquiesced in a law firm memorandum interpreting the provision, so private entities in effect fulfilled the SEC's st
• 2273857-035 2013 failure: The SEC's failure to interpret Section 402 of Sarbanes-Oxley, while not a formal retraction, shows that Section 402 is another instance of politically motivated rulemaking that later has to be scaled

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