Subject: S7-2024-05: Webform Comments from Karl T Muth, JD MBA MPhil PhD
From: Karl T Muth, JD MBA MPhil PhD
Affiliation: Lecturer in Law, Pritzker School of Law, Northwestern University

Mar. 11, 2025

Commissioners,

Thank you for this opportunity to comment on the proposed Rule. The
sentiments, opinions, and certainly any errors here are my own alone
and do not represent the views of institutions, clients past or
present, or others with whom I may be, or may have been, affiliated.

We live in an age of increased sophistication among those who would
violate, or plan to violate, or conspire to violate our market
regulations. However, we also live in an age of increased bureaucracy
and duplicative effort among those enforcing our market rules.

In order to facilitate inter-agency cooperation as to the monitoring
of market activity, and the bringing of civil enforcement actions or
criminal prosecution of misbehavior, the proposed framework endeavors
“to adopt by rule applicable data standards for certain collections
of information that are regularly filed with or submitted to that
Agency.”

However, because “an implementing Agency will determine the
applicability of the joint standards to the collections of information
specified in the FDTA under its purview” I fear precisely the same
incompatibilities in data format, jargon/definitions, and reporting
structures will simply recur under this new guise.

The more useful aspect of the Rule or Rules that would implement the
Act is the Section 124(c)(1)(A) provision, which would finally unite
entity identifiers, potentially without exposing sensitive identifiers
not intended for this purpose, which would help prevent
misidentification by regulators and may have small dividends to the
privacy interests of entities. Using a common identifier schema also
has other advantages beyond the enforcement of securities law, for
instance in areas like tax and bankruptcy.
I agree generally that ISO 4914 is a useful framework for the taxonomy
of financial services products and that ISO 10962 provides an
acceptable framework for instruments that may be inherently exotic,
structured in multiple sleeves or layers, or unrecognized within the
4914 schema. To the extent the values of these assets are marked, they
must be marked in a unit of account, and any ISO 4217 unit should be
adequate. These could then be jurisdictionally attributed under ISO
3166.

The problem of interagency cooperation with regard to markets
regulation is not new, nor are problems of data aggregation or sharing
between agencies. Indeed, in the nearly fifty years since Marine Bank,
little has changed in the difficulty of interagency enforcement of
even relatively straightforward matters; in that matter, the agencies
did not face a data-sharing problem, they first had to agree what a
security was, then what fraud was, then how those definitions related
to the data and facts available. See Marine Bank v. Weaver, 455 U.S.
551 (1982) (case considering whether bank’s alleged fraud involved
or did not involve instruments deemed “securities” in that
word’s Howey Test meaning). When fundamental agreement in a
relatively simple matter escapes our collective enforcers’ grasps so
easily, it is no wonder that when reams of data are involved, things
get substantially more complex.

Shepherding the data is not my prime concern, I am in favor of doing
that efficiently, responsibly, and consistently; the reasons to hold
an opposing view are few.

In another famous case, one I have tried to illuminate and impress
upon the minds of students for years at our law school, the SEC
enlists (as is often and properly the case) the help of the Federal
Bureau of Investigation, the U.S. Attorney’s Office for the Southern
District of New York, corporations and securities experts senior
within the State of Delaware prosecutorial mechanism, and others. This
type of cooperation is not unusual and has grown more common in recent
years, from my wholly subjective vantage.
But all the king’s horses and all the king’s men (and all the law
school tuition involved) couldn’t put the description of this
particular fraud back together again.

Those investigating become so wrapped up in the “how” and
“who” that they forget the “why.” In that matter, Santa Fe
Industries, Justice White wisely points out that often the focus of
the investigators is the choreography of the thing rather than the
substance of the transaction or transfer: “It is difficult to
imagine how a court could distinguish, for purposes of Rule 10b-5
fraud, between a majority stockholder's use of a short-form
merger to eliminate the minority at an unfair price and the use of
some other device, such as a long-form merger, tender offer, or
liquidation, to achieve the same result[.]”

White, J., at 478. See Santa Fe Industries, Inc. v. Green, 430 U.S.
462 (1977).

I argue, admittedly on a tangent but I think one oriented at an
important angle, that data sharing is a virtuous goal and a
technologically achievable aim, but that it is almost meaninglessly,
epsilonishly incremental when compared to other prerequisites needed
for securities law (and market rules enforcement more generally) to be
sung from a common hymnal.

Since the very genesis of the 1934 Act’s much-debated Section 9
judges, law professors, corporate counsel, and legislators have agreed
colloquially as to what is fraud, unfairness, impermissibly sharp
dealing, or market manipulation, only to retreat to the more collected
and rigorous task of having to think about these terms more precisely.
Justice Powell reminded us in Ernst & Ernst that
"[m]anipulation" is "virtually a term of art when used
in connection with securities markets." Ernst & Ernst, 425
U.S. 185 at 199 (1976). We decided long ago that the fair,
transparent, and well-lubricated markets we desire are regulated
markets, though the degree of regulation is a matter on which
political minds can and do differ. Market participants are
inadequately sophisticated and inadequately informed, and so the 1934
Act seeks to “to substitute a philosophy of full disclosure for the
philosophy of caveat emptor.”

See Justice Goldberg’s opinion in SEC v. CGRB, 375 U.S. 180 at 186
(1963).

And in most cases, in most transactions, on most days markets are
open, this works.

News flows freely, investors are informed, and assets are priced
appropriately.

Sometimes there is misbehavior among market actors and in some subset
of those situations the misbehavior is noticed, investigated, and
prosecuted.

Everyone agrees that bad actors should be held to account.

But the inadequacy of data-sharing among agencies as a salve for the
range of ailments infecting today’s markets makes David’s sling
look like a bazooka.

1 Samuel 17:1–58.

Far more important, and outside the ambit of a Financial Data
Transparency Act Joint Data Standards discussion, but also far more
worthy of an expenditure of the Commissioners’ time, energy, and
aggregate IQ points is the question of settling market misbehavior
definitions so that those who are entrusted with the sword of justice
are able to recognize the same behaviors as criminal. Financial
regulation and financial crime is particularly fraught with
misdefinition, ambiguity, and confusion; what other conclusion can one
reach when one of the great firms is convicted of obstruction of
justice related to financial crime only to have its conviction
unanimously (let me say that again: unanimously) overturned in the
venue of ultimate appeal. See generally Arthur Andersen v. United
States, 544 U.S. 696 (2005) (vindicating top accounting firm on appeal
but after firm’s reputation was erroneously publicly soiled and
deemed so unsalvageable as to necessitate a rebranding to
“Accenture,” by which it is known today).

While shared data types, data sources, and data distribution systems
are necessary for modern law enforcement of all kinds, including when
investigating crimes having to do with regulated securities markets,
rulemaking and debating of this sort is a liminal distraction from the
real problem in cooperation between agencies and prosecutorial
offices: nobody can agree, at the margin, what is impermissible,
sanctionable, or criminal in the first place.

The real data that need to be shared to prevent crime are the ex ante
prosecutorial interpretations, not in SEC no-action letters or obscure
narrow opinion pronouncements but in broad strokes, that would allow a
market participant to choose a way forward. Most market participants
are not henchmen and wrongdoers, most want to abide by the law, and
many are legitimately and genuinely surprised when prosecuted for what
they believed were permissible transactions or good-faith offerings.

We all agree “how essential it is that the highest ethical standards
prevail” in the securities markets that hold within them trillions
of dollars of our nation’s wealth (and the wealth of our
counterparties and allies around the world), but until we agree what
those standards mean at a higher resolution and with durable
definitions, we create unintended prosecutorial latitude created by
vagueness of the offense itself (the ???????????? problem
some will remember from the bad old days of the Soviet prosecution
services). 

Quote from Justice Goldberg in Silver v. New York Stock Exchange, 373
US 341, 366 (1963).

So, in closing, yes, let’s adopt some shared standards for how
agencies, including enforcement agencies, hold and use data. But
let’s not forget the purpose of all of this in the first place:
“To achieve a high standard of business ethics in the securities
industry.” And to do that we must not only share data among our
prosecutors, administrators, and bureaucrats, but we must also share
definitions, interpretations, and the design of market guardrails to a
public thirsty for clarification and starving for consistency.

Final quote from SEC v. CGRB, referenced supra, at page 186.

Sincerely,
Karl T. Muth, JD, MBA, MPhil, PhD
Lecturer in Law, Pritzker School of Law, Northwestern University
Lecturer in Economics, Organizational Behavior, Public Policy, and
Statistics, Northwestern University
Instructor in Strategy, Booth School of Business, The University of
Chicago
karl.muth@law.northwestern.edu