Legal corpus: the complete U.S. Code (59,740 sections, all 53 titles)

Ingested titles 12–51 and 54 from OLRC USLM XML @119-100 (the whole Code
now, uniform edition; Title 53 is reserved/empty). LegalText 11,221 ->
59,740; repo total 105,704 records. Deterministic (byte-identical rerun,
verified on Title 42's 8,356 sections); make check green. make
legal-us-code default now covers every title.

Co-Authored-By: Claude Opus 4.8 <noreply@anthropic.com>

legal/us/code/title-15/chapter-98/section-7243.md

@@ -0,0 +1,41 @@
+---
+type: "LegalText"
+title: "15 U.S.C. § 7243"
+description: "Forfeiture of certain bonuses and profits"
+jurisdiction: "us"
+corpus: "united_states_code"
+kind: "code_section"
+title_number: 15
+title_name: "COMMERCE AND TRADE"
+chapter_number: "98"
+chapter_name: "PUBLIC COMPANY ACCOUNTING REFORM AND CORPORATE RESPONSIBILITY"
+section: "7243"
+citation: "15 U.S.C. § 7243"
+status: "current"
+release_point: "119-100"
+release_date: "2026-06-26"
+source: "official"
+source_url: "https://uscode.house.gov/download/releasepoints/us/pl/119/100/xml_usc15@119-100.zip"
+source_identifier: "/us/usc/t15/s7243"
+source_file: "data/legal/raw/us/code/title-15/usc15.xml"
+source_hash: "3c641c61424613d95ed3a1c2acabbb31bebb55552628e33a051f613e37c6d2ac"
+raw_snapshot_hash: "6982338d990ef19d6b52bff6825089bdd6d0ee1233d9382673faf533decd5059"
+text_hash: "01165c42061f81a8f2168e025253e05b2eb81cc4eed76d39ae5bc0ba3f3a3bf6"
+retrieved_at: "2026-07-04"
+confidence: "official"
+tags: ["legal", "us-code"]
+---
+
+# 15 U.S.C. § 7243 - Forfeiture of certain bonuses and profits
+
+## Text
+
+(a) Additional compensation prior to noncompliance with Commission financial reporting requirements If an issuer is required to prepare an accounting restatement due to the material noncompliance of the issuer, as a result of misconduct, with any financial reporting requirement under the securities laws, the chief executive officer and chief financial officer of the issuer shall reimburse the issuer for—
+
+(1) any bonus or other incentive-based or equity-based compensation received by that person from the issuer during the 12-month period following the first public issuance or filing with the Commission (whichever first occurs) of the financial document embodying such financial reporting requirement; and
+
+(2) any profits realized from the sale of securities of the issuer during that 12-month period.
+
+(b) Commission exemption authority The Commission may exempt any person from the application of subsection (a), as it deems necessary and appropriate.
+
+(Pub. L. 107–204, title III, § 304, July 30, 2002, 116 Stat. 778.)