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Heads Up — SEC modernizes certain Regulation S-K disclosure requirements

Published on: 03 Sep 2020

This Heads Up discusses the SEC’s recently issued Final Rule Release No. 33-10825, which modernizes the disclosure requirements in Regulation S-K, Item 101, “Description of Business”; Item 103, “Legal Proceedings”; and Item 105, “Risk Factors.”

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Correction list for hyphenation

These words serve as exceptions. Once entered, they are only hyphenated at the specified hyphenation points. Each word should be on a separate line.