Last week the SEC adopted amendments to Regulation S-K, and related rules and forms, to modernize and simplify certain disclosure requirements applicable to public companies, investment advisers and investment companies. The amendments implement several of the recommendations in the SEC Staff’s November 2016 Report on Modernization and Simplification of Regulation S-K mandated by the FAST Act.
This Update highlights the most noteworthy amendments, including rule changes that would streamline MD&A disclosure and significantly reduce the need for registrants to submit confidential treatment requests when omitting information from their exhibit filings. The Appendix includes a more detailed summary of the amendments.
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