Securities and Exchange Commission
We are adopting amendments to modernize and simplify certain disclosure requirements in Regulation S-K, and related rules and forms, in a manner that reduces the costs and burdens on registrants while continuing to provide all material information to investors. The amendments are also intended to improve the readability and navigability of disclosure documents and discourage repetition and disclosure of immaterial information. To provide for a consistent set of rules to govern incorporating information by reference and hyperlinking, we are also adopting parallel amendments to several rules and forms applicable to investment companies and investment advisers, including amendments that would require certain investment company filings to be submitted in HyperText Markup Language format.
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Document Headings Document headings vary by document type but may contain the following: the agency or agencies that issued and signed a document the number of the CFR title and the number of each part the document amends, proposes to amend, or is directly related to the agency docket number / agency internal file number the RIN which identifies each regulatory action listed in the Unified Agenda of Federal Regulatory and Deregulatory Actions See the Document Drafting Handbook for more details. Securities and Exchange Commission 17 CFR Parts 229, 230, 232, 239, 240, 249, 270, 274, and 275 [Release No. 33-10618; 34-85381; IA-5206; IC-33426; File No. S7-08-17] RIN 3235-AM00 AGENCY: Securities and Exchange Commission. ACTION: Final rule. SUMMARY: We are adopting amendments to modernize and simplify certain disclosure requirements in Regulation S-K, and related rules and forms, in a manner that reduces the costs and burdens on registrants while continuing to provide all material information to investors. The amendments are also intended to improve the readability and navigability of disclosure documents and discourage repetition and disclosure of immaterial information. To provide for a consistent set of rules to govern incorporating information by reference and hyperlinking, we are also adopting parallel amendments to several rules and forms applicable to investment companies and investment advisers, including amendments that would require certain investment company filings to be submitted in HyperText Markup Language format. DATES: The final rules are effective May 2, 2019, except for the amendments to 17 CFR 229.601(b)(2) and (b)(10)(iv) ; paragraph 4(a) of Instructions as to Exhibits of 17 CFR 249.220f ; Instruction 6 to Item 1.01 of 17 CFR 249.308 ; Instruction 4 to Item 28 of 17 CFR 239.15A and 274.11A ; Instruction 6 to Item 25.2 of 17 CFR 239.14 and 274.11a-1 ; Instruction 5 to Item 29(b) of 17 CFR 239.17a and 274.11b ; Instruction 5 to Item 24(b) of 17 CFR 239.…
Other Federal Register documents from the same docket.
Citation: 84 FR 12674
