Expansion And Acceleration Of Reporting Requirements Under Current Reports On Form 8-K.

Mondaq Business Briefing, August, 2004 by Walt Moeling

Article by Walt Moeling.

Effective on August 23, 2004, the Securities and Exchange Commission ("SEC") is adopting amendments to the Current Report on Form 8-K (the "Form 8-K"), adding eight new items to the Form 8-K, transferring two items from the periodic reports, and expanding or revising disclosure under several existing Form 8-K items. The amendments shorten the Form 8-K filing deadlines for most items to four business days following the occurrence of an event triggering the disclosure requirements of the amended Form 8-K.

This memorandum is a complete guide to the Form 8-K requirements and integrates the new amendments with the current disclosure scheme. The discussion opens with a brief overview of the new Form 8-K items and is followed by...