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SEC Conflict Minerals Rule Conjures Up Controversy
Jon D. Sohn Counsel, Washington McKenna Long & Aldridge
The SEC's Conflict Minerals Rule, Exchange Act Rule 13p-1 and Form SD, which was adopted under the Dodd-Frank Wall Street Reform and Consumer Protection Act, has been controversial throughout its short history due to questions of business materiality and the costly due diligence requirements of the rule itself.
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