SAMANTHA DAISY

ASSOCIATE

Samantha advises companies at all stages of growth, including public companies, and investors on a range of corporate matters, such as U.S. securities law, governance, and related regulations. Samatha’s experience spans across industries including but not limited to, tech, entertainment, and energy.

Practices

Education

Columbia Law School (J.D., 2023)

Stony Brook University (B.S., summa cum laude, 2016)

Bar Admissions

New York

Insights

From 10-Q to 10-S: The SEC’s New Option for Semiannual Reporting

May 8, 2026

On May 5, 2026, the Securities and Exchange Commission proposed amendments that would allow all Exchange Act reporting companies currently required to file quarterly reports on Form 10-Q to elect instead to file a single semiannual report on new Form 10-S.1 The proposal is framed as providing reporting flexibility that could reduce compliance costs and…