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Leading Law Firms Provide Interpretation of Sarbanes-Oxley Act Prohibition on Insider Loans (PDF)
Winston & Strawn, Alston & Bird LLP, 23 More FirmsLink to more items from this source
Oct. 28, 2002
13 pages. Excerpt: Section 402 of the Sarbanes-Oxley Act of 2002 was enacted to prohibit publicly-traded companies from providing personal loans to directors and executive officers.... In the absence of legislative or regulatory guidance, private practitioners are in the position of having to interpret the statutory provisions in order to advise companies on compliance.

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