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ARTICLE · 06 JUNE 2019

FAQs About Form 8-K Relevant To Public REITs

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Form 8-K is the form on which public companies report, on a current basis, the occurrence of significant events.

United StatesFinance and Banking

GENERAL DESCRIPTION AND SUMMARY  OF 8-K ITEMS

What is Form 8-K?

Form 8-K is the form on which public companies report, on a current basis, the occurrence of significant events. A reportable event is a transaction or occurrence of major significance. 

Who must file Form 8-K?

All U.S. "reporting" companies are responsible for filing Forms 8-K. Foreign issuers that report in the United States use a Form 6-K, which has different requirements.

Under what circumstances must a Form 8-K be filed?

Form 8-K identifies events that require the filing of a  Form 8-K with the Securities and Exchange Commission (the "SEC") and provides detailed instructions for filing. The following is a list of the events that trigger a filing, along with the corresponding Section and Item references from  Form 8-K:

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Because of the generality of this update, the information provided herein may not be applicable in all situations and should not be acted upon without specific legal advice based on particular situations.

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