Archive for May 2019
SEC Final Rules Intelligently Reduce Disclosure Requirements
On March 20, 2019, the U.S. Securities and Exchange Commission (SEC) adopted final rules (the Final Rules) to modernize and simplify certain disclosure requirements in Regulation S-K, as mandated by the 2015 Fixing America’s Surface Transportation Act (the FAST Act). The Final Rules are effective today. The most significant changes to the disclosure requirements under Item 601(b)(10) of Regulation…
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