Tag: incorporation by reference

SEC proposes FAST Act Modernization and Simplification of Regulation S-K

The SEC has now posted its release regarding FAST Act Modernization and Simplification of Regulation S-K, which proposes amendments to rules and forms based primarily on the staff’s recommendations in its Report to Congress on Modernization and Simplification of Regulation S-K (required by the FAST Act).  (See this PubCo post.) That Report, in turn, was premised on the review that the SEC conducted as part of its Disclosure Effectiveness Initiative and the related Concept Release, which addressed a broader range of potential changes.  (See this PubCo post and this PubCo post.)  A new approach to confidential treatment, not addressed in the Report, is also proposed.  As indicated by the title, the proposed amendments are intended to modernize and simplify a number of disclosure requirements in Reg S-K, and related rules and forms, in a way that reduces the compliance and cost burdens on companies while continuing to provide effective disclosure for investors, including improvements designed to make the disclosures more readable, less repetitive and more easily navigable.

SEC posts report to Congress on Modernization and Simplification of Regulation S-K

by Cydney Posner The SEC has posted the staff’s Report on Modernization and Simplification of Regulation S-K, a report to Congress required by the FAST Act. (See this PubCo post.) Although required by the FAST Act, this report builds on and reflects the review that the SEC has been conducting […]

With a 341-page concept release, the SEC seeks to simplify and modernize the business and financial disclosure requirements of Reg S-K

by Cydney Posner The SEC has issued a new concept release, as part of its Disclosure Effectiveness Initiative, seeking comment on modernizing certain business and financial disclosure requirements in Reg S-K.   The release, which weighs in at a hefty 341 pages, focuses on business and financial disclosures in periodic reports […]

SEC adopts rules to implement two provisions of the FAST Act

by Cydney Posner The SEC has approved interim final rules  implementing two provisions of the Fixing America’s Surface Transportation (FAST) Act.  As you may recall, the FAST Act was signed into law in early December and contained several measures that modified the JOBS Act or otherwise related to capital raising for […]