SOX and

Section 307 of the Sarbane-Oxley Act (“SOX”) required the SEC to adopt rules establishing minimum standards of professional conduct for attorneys “appearing and practicing before the Commission in any way in the representation of an issuer” (“issuer” means, generally, a company the securities of which are registered under the Securities Exchange Act of 1934 or which is a reporting company under that Act or which has filed a registration statement not yet effective). The SEC did so and finalized those rules which you can access here. However, very little has been written about how those rules impact lawyers who deal with employee benefits issues. The rules require an attorney to “report evidence of a material violation”