Securities Alert: The SEC Adopts New Round of Amendments to Simplify and Modernize Disclosure Requirements

09/14/2020

On August 26, 2020, the Securities and Exchange Commission (“SEC”) announced amendments to further simplify and modernize disclosure requirements relating to the description of business, legal proceedings, and risk factors. The new amendments to Items 101, 103, and 105 of Regulation S-K mark the first time in over 30 years that these disclosure items have undergone significant revisions and have the dual purpose of both improving disclosures for investors and simplifying compliance for registrants.

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