The SEC Adopts New Amendments to Regulation S-K
On August 26, 2020, the SEC adopted amendments to Regulation S-K:
- Item 101: Business Description
- Item 103: Legal Proceedings
- Item 105: Risk Factors
These are the first amendments to Regulation S-K in 30 years. The amendments will become effective 30 days after publication in the Federal Register, which is expected shortly.
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