SEC Streamlines and Simplifies Disclosure Requirements

SEC Streamlines and Simplifies Disclosure Requirements


By: Lee T. Barnum, Stuart A. Barr, Joshua Wechsler, Daniel Honeycutt, Michael Rosenthall

On March 20, 2019, the Securities and Exchange Commission (the “Commission”) adopted a number of rule amendments to simplify certain disclosure requirements in Regulation S-K and eliminate others deemed duplicative or outdated. The Commission's adoption of the changes represents the culmination of a process that began with the passage of the Fixing America's Surface Transportation Act in 2015, in which Congress mandated that the SEC review its disclosure requirements for public companies and update and streamline the requirements where possible.

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