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The SEC has been a beehive of activity throughout 2019 and into 2020, whether on the rulemaking, interpretive or enforcement fronts that affect the annual report on Form 10-K of many, if not most, calendar-year filers. To help companies now in the final stages of preparing their Form 10-K ensure that they have covered all the line-item bases, we have prepared a checklist in this Alert. This checklist includes a summary of the most recent SEC interpretive guidance relating to disclosure of MD&A/Key Performance Indicators issued on January 30, 2020. For ease of reference, the checklist items appear in the order of the Form 10-K line-item disclosure requirements.