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New Developments Summary: SEC amends disclosure requirements

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The SEC has issued a Final Rule that is designed to modernize and simplify the disclosure requirements under Regulation S-K. The amendments will revise a number of the SEC’s rules and forms, as well as reduce repetitive or immaterial disclosures, among other changes.

In this New Developments Summary, we examine the provisions of the Final Rule, which also allows entities to redact certain confidential information without requesting confidential treatment from the Commission—a move that is expected to enhance efficiency and to generate cost savings for registrants.

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Contacts:
Kendra Decker
Partner-in-Charge
SEC Regulatory Matters
T +1 202 521 1530

Marjorie Whittaker
Senior Manager
SEC Regulatory Matters
T +1 202 521 1535