August 9, 2019

SEC Proposes Amendments to Modernize Disclosures of Business, Legal Proceedings and Risk Factors Under Regulation S-K


On August 8, 2019, the Securities and Exchange Commission (the “SEC”) voted to propose rule amendments to modernize the description of business (Item 101), legal proceedings (Item 103) and risk factor disclosures (Item 105) that registrants are required to make pursuant to Regulation S-K. The SEC acknowledged that the disclosure items have not undergone significant revision in over 30 years.

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