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SEC Issues Concept Release Regarding Modernization of Business and Financial Disclosure Requirements

05.24.16
On April 13, 2016, the Securities and Exchange Commission (“SEC”) issued a lengthy concept release, seeking public comment on ways to modernize and improve certain business and financial disclosure requirements codified in Regulation S-K. In particular, the SEC seeks to assess whether these requirements continue to provide the information that investors need to make informed investment and voting decisions, whether any of the rules have become outdated or unnecessary, and how registrants can most effectively present information they are required to disclose.