SEC Requirement to Hyperlink to Exhibits Effective September 1, 2017

SEC Requirement to Hyperlink to Exhibits Effective September 1, 2017


By: Andrew B. Barkan, Stuart H. Gelfond, Hayley S. Cohen

We have prepared this memo to remind all clients that file public reports that, beginning September 1, 2017, the U.S. Securities and Exchange Commission (the “SEC”) will require companies filing registration statements and quarterly and annual reports subject to the exhibit requirements of Item 601 of Regulation S-K to include an active hyperlink to each exhibit listed in the exhibit index, whether or not the exhibit is incorporated by reference.

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