Mayer Brown’s “Enforcement Risks Relating to Section 10b5-1 Plans” discusses the heightened enforcement activity surrounding Rule 10b5-1 plans and associated transactions as a precursor to providing guidance to companies on how to mitigate the risks of their insiders’ trading activities becoming the subject of a regulatory investigation. In addition to complying with the SEC rule’s cooling off period and other requirements, the firm identifies the types of transactions that are more likely to invite regulatory scrutiny and suggests insiders contemporaneously document relevant information about their transactions, such as the reasons for making the trade and the trade size and structure.