On October 11, the SEC proposed amendments to modernize and simplify disclosure requirements in Regulation S-K, which were mandated by the Fixing America's Surface Transportation (FAST) Act. In large part, the proposed amendments follow the recommendations of a November 2016 report from the SEC staff. As one SEC commissioner put it, the incremental adjustments to Reg. S-K are meant to "prune" the SEC's existing disclosure regime rather than as "an exercise in slash-and-burn clearcutting."
The full blog post outlines six key highlights from the SEC's proposed amendments to Reg. S-K.
To continue reading this article on the firm's Securities Law Exchange blog, please click here to read the Six Highlights from the SEC's Proposed Amendments to Regulation S-K.
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