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SEC Proposed Rules Would Update and Streamline Regulation S-K

10.18.17

On October 11, 2017, the SEC proposed amendments to certain provisions of Regulation S-K and certain SEC forms in order to improve the readability and navigability of disclosure documents and discourage repetition and the provision of immaterial information. In general, the proposed amendments respond to a mandate in the Fixing America’s Surface Transportation Act, the so-called the FAST Act, that directed the SEC to perform a study on Regulation S-K and evaluate ways in which the Regulation could be modernized. Many of the proposed amendments are technical and ministerial in nature but, if adopted, the amendments would provide a helpful clean-up of certain instructions and cross-references, codify certain existing disclosure practices and introduce several new disclosure requirements. 

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