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Journal entry — SEC staff publishes C&DIs of FAST Act requirements that affect savings and loan holding companies

Published on: Jan 12, 2016

On December 21, 2015, the SEC’s Division of Corporation Finance issued four Compliance and Disclosure Interpretations (C&DIs) of requirements under the FAST Act1 that apply to savings and loan holding companies. The new C&DIs discuss:

  • The FAST Act’s effect on Sections 12(g) and 15(g) of the Securities Exchange Act of 1934.
  • The FAST Act’s effect on registrations as of a fiscal year-end on or before December 4, 2015.
  • Termination of the registration of a class of equity security.
  • Suspension of reporting obligations.

The FAST Act C&DIs are in addition to those issued on December 10, 2015, that apply to emerging growth companies (see Deloitte’s December 18, 2015, journal entry for more information).


1 The Fixing America’s Surface Transportation Act became law on December 4, 2015. For a summary of the FAST Act’s key provisions, see Deloitte’s December 8, 2015, journal entry.


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