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Related Party
Practical Law Glossary Item 1-382-3754 (Approx. 2 pages)
Glossary
Related Party
As defined in Item 404 of Regulation S-K, a related party of a company includes any one of the following:
- Any director or executive officer.
- Any immediate family member of a director or executive officer, which includes parents, children, stepparents, stepchildren, spouses, siblings and in-laws.
- Any 5% or more stockholder.
- Any immediate family member of a 5% or more stockholder.
The SEC requires issuers to disclose in their annual reports, proxy statements and registration statements certain information about transactions involving the company and a related party.
For additional information, see Standard Document, Related Party Transactions Policy.