The SEC adopted amendments to
Regulation S-K, and related rules and forms, that are intended
to reduce disclosure burdens on registrants.
The amendments, among other things:
- permit registrants to omit
confidential information from material contracts and certain other
exhibits without submitting a request to the SEC;
- modify and modernize rules and forms
to streamline the SEC's disclosure framework;
- amend the description of property
requirement to stress the "materiality threshold";
and
- enhance access to information by
obligating data tagging for certain items on the cover pages of
particular filings.
In addition, there are parallel amendments to rules and forms
related to investment companies and investment advisers. These
include requirements that mandate certain investment company
filings to include a hyperlink to each exhibit and for exhibits to
be filed in HTML format.
