"Despite widespread opposition, SAB 121 has functioned effectively as a statute, even though it has never gone through the normal Administrative Procedure Act process," the House of Representatives will tell Representative Mike Flood this week. Flood said: "I look forward to working with the next SEC chairperson to revoke SAB 121. Whether Chairperson Gary Gensler leaves on his own or President Trump will fulfill his [Gensler's] dismissal...