The first disclosures required under the new SEC rules for publicly-traded companies have been published and as such provide us with some interesting content to review and discuss. But rather than entangle ourselves in some of the specifics of these first filings, our goal is to have a higher-level discussion on some possible treatments of materiality. Given the SEC’s intent to improve a reasonable investor’s ability to make decisions about risk, how can this goal be met? Join us for a discussion on how decisions around what constitutes a material cyber incident continues to emerge and evolve.