Regulatory Alerts2019-04-02 | 2019-05695Added
FAST Act Modernization and Simplification of Regulation S-K
The Securities and Exchange Commission adopted final rules to modernize and simplify disclosure requirements in Regulation S-K and related forms, aiming to reduce registrant burdens while maintaining material information for investors. The amendments clarify ambiguous rules, remove redundancies, and introduce parallel requirements for investment companies and advisers, including mandates for HTML format submissions and hyperlinking. Key changes allow registrants to omit confidential information from exhibits under specific conditions and streamline Management’s Discussion and Analysis disclosures to improve readability and navigability.
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