Heads Up — SEC proposes modernizing certain Regulation S-K disclosure requirements

Published on: Aug 20, 2019

This Heads Up discusses an SEC proposed rule that would modernize the disclosure requirements in Regulation S-K, Item 101, “Description of Business”; Item 103, “Legal Proceedings”; and Item 105, “Risk Factors.” Comments on the proposed rule are due 60 days after its publication in the Federal Register.

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