Amendment to SEC Form 10-K
June 8, 2016 |
Corporate Blog
On June 1, 2016, the SEC adopted an interim final rule permitting companies to include a summary in their Form 10–K Annual Reports. The interim final rule will become effective when published in the Federal Register.
While many filers already include a summary in their Form 10-K, the SEC was directed by Congress in the FAST Act to adopt this amendment, to provide for such voluntary summaries. When effective, new Item 16 in Part IV of Form 10-K allowing the voluntary summary will require that each item in the summary be “presented fairly and accurately” and include a cross-reference and hyperlink to the more-expansive disclosures located elsewhere in the Form 10-K.
Disclaimer: The information in this post is provided for general informational purposes only, and may not reflect the current law in your jurisdiction. No information contained in this post should be construed as legal advice from our firm or the individual author, nor is it intended to be a substitute for legal counsel on any subject matter. No reader of this post should act or refrain from acting on the basis of any information included in, or accessible through, this post without seeking the appropriate legal or other professional advice on the particular facts and circumstances at issue from a lawyer licensed in the recipient’s state, country or other appropriate licensing jurisdiction.
Stay Informed
Related Content
Events
INTA 2024 Annual Meeting
April 10, 2024
Articles
FTC Enforces Section 8 of the Clayton Antitrust Act
September 28, 2023
Client Alerts
United States Patent and Trademark Office Reduces Trademark Office Action Response Deadline
November 1, 2022
In The news
Michael E. Storck Listed in The Daily Record’s "Power 20 Intellectual Property 2022"
September 23, 2022
