Adoption of Updated EDGAR Filer Manual, 64311-64313 [2014-25536]
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Federal Register / Vol. 79, No. 209 / Wednesday, October 29, 2014 / Rules and Regulations
flight cycles. Do all applicable corrective
actions before further flight.
(2) Within 3,000 flight cycles or 3 years
after the effective date of this AD, replace the
fitting with a new, improved fitting in
accordance with the Accomplishment
Instructions of Boeing Alert Service Bulletin
727–57A0135, Revision 4, dated September
26, 2012. Accomplishing the requirements of
this paragraph terminates the requirements of
paragraphs (g), (m), and (p)(1) of this AD for
that outboard foreflap only.
(q) New Inspection and Corrective Actions
on Fittings Replaced According to Paragraph
(k), (o), or (p) of This AD on Outboard
Foreflaps
For airplanes on which a new, improved
carriage attach fitting on the outboard
foreflap was replaced in accordance with the
requirements of paragraph (k), (o), or (p) of
this AD: Within 20,000 flight cycles after
installing that fitting, do a detailed
inspection for cracks and surface deviation
on all edges surfaces, and lug attachment
fastener holes, and a HFEC inspection for
cracks at the lug attachment fastener holes,
on the carriage attach fittings for the outboard
foreflaps, and do all applicable corrective
actions, in accordance with the
Accomplishment Instructions of Boeing Alert
Service Bulletin 727–57A0135, Revision 4,
dated September 26, 2012. Do all applicable
corrective actions before further flight.
Repeat the inspection thereafter at intervals
not to exceed 1,400 flight cycles.
Accomplishing the requirements of this
paragraph terminates the requirements of
paragraph (g) of this AD for outboard
foreflaps only.
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(r) Retained Credit for Previously
Accomplished Service Bulletins
(1) This paragraph restates the credit
provided by paragraph (p) of AD 2005–14–
07, Amendment 39–14184 (70 FR 39647, July
11, 2005), with no changes. Installations
accomplished before August 15, 2005 (the
effective date of AD 2005–14–07), in
accordance with Boeing 727 Service Bulletin
57–59, dated September 2, 1965, are
acceptable for compliance with the
requirements of paragraph (j)(1) of this AD.
(2) This paragraph restates the credit
provided by paragraph (q) of AD 2005–14–07,
Amendment 39–14184 (70 FR 39647, July 11,
2005), with no changes. Inspections and
modifications accomplished before August
15, 2005 (the effective date of AD 2005–14–
07), in accordance with Boeing Service
Bulletin 727–27–133, dated October 7, 1971,
are acceptable for compliance with the
requirements of paragraph (j)(2) of this AD.
(s) Alternative Methods of Compliance
(AMOCs)
(1) The Manager, Los Angeles Aircraft
Certification Office (ACO), FAA, has the
authority to approve AMOCs for this AD, if
requested using the procedures found in 14
CFR 39.19. In accordance with 14 CFR 39.19,
send your request to your principal inspector
or local Flight Standards District Office, as
appropriate. If sending information directly
to the manager of the ACO, send it to the
attention of the person identified in
paragraph (t)(1) of this AD. Information may
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be emailed to: 9-ANM-LAACO-AMOCRequests@faa.gov.
(2) Before using any approved AMOC,
notify your appropriate principal inspector,
or lacking a principal inspector, the manager
of the local flight standards district office/
certificate holding district office.
(3) An AMOC that provides an acceptable
level of safety may be used for any repair
required by this AD if it is approved by the
Boeing Commercial Airplanes Organization
Designation Authorization (ODA) that has
been authorized by the Manager, Los Angeles
ACO, to make those findings. For a repair
method to be approved, the repair must meet
the certification basis of the airplane, and the
approval must specifically refer to this AD.
(4) AMOCs approved for AD 2005–14–07,
Amendment 39–14184 (70 FR 39647, July 11,
2005), are approved as AMOCs for the
corresponding provisions of this AD.
(t) Related Information
(1) For more information about this AD,
contact Chandraduth Ramdoss, Aerospace
Engineer, Airframe Branch, ANM–120L,
FAA, Los Angeles Aircraft Certification
Office, 3960 Paramount Boulevard,
Lakewood, CA 90712–4137; phone: 562–627–
5239; fax: 562–627–5210; email
chandraduth.ramdoss@faa.gov.
(2) Service information identified in this
AD that is not incorporated by reference is
available at the addresses specified in
paragraphs (u)(5) and (u)(6) of this AD.
(u) Material Incorporated by Reference
(1) The Director of the Federal Register
approved the incorporation by reference
(IBR) of the service information listed in this
paragraph under 5 U.S.C. 552(a) and 1 CFR
part 51.
(2) You must use this service information
as applicable to do the actions required by
this AD, unless the AD specifies otherwise.
(3) The following service information was
approved for IBR on December 3, 2014.
(i) Boeing Alert Service Bulletin 727–
57A0135, Revision 4, dated September 26,
2012.
(ii) Reserved.
(4) The following service information was
approved for IBR on August 15, 2005 (70 FR
39647, July 11, 2005).
(i) Boeing Alert Service Bulletin 727–
57A0135, Revision 3, dated June 27, 2002.
(ii) Boeing Service Bulletin 727–27–133,
Revision 1, dated May 9, 1972. Pages 1, 12,
14 through 18, and 27 of this document are
identified as Revision 1, dated May 9, 1972.
Pages 2 through 11, 13, 19 through 26, and
28 are original, dated October 7, 1971.
(iii) Boeing 727 Service Bulletin 57–59,
Revision 1, dated September 27, 1965. Pages
1, 4, and 6 of this document are identified
as Revision 1, dated September 27, 1965.
Pages 2, 3, and 5 are original, dated
September 2, 1965.
(iv) Boeing 727 Service Bulletin 57–72,
dated September 21, 1966.
(5) For service information identified in
this AD, contact Boeing Commercial
Airplanes, Attention: Data & Services
Management, P.O. Box 3707, MC 2H–65,
Seattle, WA 98124–2207; telephone 206–
544–5000, extension 1; fax 206–766–5680;
Internet https://www.myboeingfleet.com.
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(6) You may view this referenced service
information at the FAA, Transport Aircraft
Directorate, 1601 Lind Avenue SW., Renton,
WA. For information on the availability of
this material at the FAA, call 425–227–1221.
(7) You may view this service information
that is incorporated by reference at the
National Archives and Records
Administration (NARA). For information on
the availability of this material at NARA, call
202–741–6030, or go to: https://
www.archives.gov/federal-register/cfr/ibrlocations.html.
Issued in Renton, Washington, on October
15, 2014.
Michael Kaszycki,
Acting Manager, Transport Airplane
Directorate, Aircraft Certification Service.
[FR Doc. 2014–25419 Filed 10–28–14; 8:45 am]
BILLING CODE 4910–13–P
SECURITIES AND EXCHANGE
COMMISSION
17 CFR Part 232
[Release Nos. 33–9668; 34–73390; 39–2498;
IC–31294]
Adoption of Updated EDGAR Filer
Manual
Securities and Exchange
Commission.
ACTION: Final rule.
AGENCY:
The Securities and Exchange
Commission (the Commission) is
adopting revisions to the Electronic Data
Gathering, Analysis, and Retrieval
System (EDGAR) Filer Manual and
related rules to reflect updates to the
EDGAR system. The updates are being
made primarily to support the revision
of the disclosure, reporting and offering
process for asset-backed securities
(ABS) to enhance transparency and
better protect investors in the
securitization market; system upgrade to
be compatible with Internet Explorer
(IE) version 8.0; revision of the N–SAR
system requirements. The EDGAR
system is scheduled to be upgraded to
support this functionality on October
20, 2014.
DATES: Effective October 29, 2014. The
incorporation by reference of the
EDGAR Filer Manual is approved by the
Director of the Federal Register as of
October 29, 2014.
FOR FURTHER INFORMATION CONTACT: In
the Division of Corporation Finance, for
questions concerning the revisions for
asset-backed securities contact Heather
Mackintosh at (202) 551–3600; and in
the Office of Information Technology,
contact Tammy Borkowski at (202) 551–
7208.
SUPPLEMENTARY INFORMATION: We are
adopting an updated EDGAR Filer
SUMMARY:
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Federal Register / Vol. 79, No. 209 / Wednesday, October 29, 2014 / Rules and Regulations
Manual, Volume I, Volume II, and
Volume III. The Filer Manual describes
the technical formatting requirements
for the preparation and submission of
electronic filings through the EDGAR
system.1 It also describes the
requirements for filing using
EDGARLink Online and the Online
Forms/XML Web site.
The revisions to the Filer Manual
reflect changes within Volume I entitled
EDGAR Filer Manual, Volume I:
‘‘General Information,’’ Version 18
(October 2014), Volume II entitled
EDGAR Filer Manual, Volume II:
‘‘EDGAR Filing,’’ Version 28 (October
2014), and Volume III entitled EDGAR
Filer Manual, Volume III: ‘‘N–SAR
Supplement,’’ Version 4 (October 2014).
The updated manual will be
incorporated by reference into the Code
of Federal Regulations.
The Filer Manual contains all the
technical specifications for filers to
submit filings using the EDGAR system.
Filers must comply with the applicable
provisions of the Filer Manual in order
to assure the timely acceptance and
processing of filings made in electronic
format.2 Filers may consult the Filer
Manual in conjunction with our rules
governing mandated electronic filing
when preparing documents for
electronic submission.3
The EDGAR system will be upgraded
to Release 14.2 on October 20, 2014 and
will introduce the following changes.
EDGAR will be updated to add new
submission form types SF–1, SF–1/A,
SF–3, SF–3/A, SF–3MEF, 424H,
424H/A, ABS–EE, and ABS–EE/A to the
EDGAR Filing Web site. These
submission form types can be accessed
by selecting the ‘EDGARLink Online
Form Submission’ link on the EDGAR
Filing Web site. Additionally, filers may
construct XML submissions for these
submission form types by following the
‘‘EDGARLink Online XML Technical
Specification’’ document.
New exhibits EX–102 (Asset Data
File) and EX–103 (Asset Related
Document) will be available on
EDGARLink Online for submission form
types ABS–EE and ABS–EE/A. Filers
must construct an XML Asset-Backed
Security (ABS) Asset Data File by
following the new ‘‘EDGAR ABS XML
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1 We
originally adopted the Filer Manual on April
1, 1993, with an effective date of April 26, 1993.
Release No. 33–6986 (April 1, 1993) [58 FR 18638].
We implemented the most recent update to the Filer
Manual on June 20, 2014. See Release No. 33–9600
(June 20, 2014) [79 FR 35280].
2 See Rule 301 of Regulation S–T (17 CFR
232.301).
3 See Release No. 33–9600 in which we
implemented EDGAR Release 14.1. For additional
history of Filer Manual rules, please see the cites
therein.
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Technical Specification’’ document.
Each element listed in the Element/
Attribute Name column in section 3.4
(Mapping of ABS Schemas to Asset Data
Types) of the ‘‘EDGAR ABS XML
Technical Specification’’ document
corresponds to an Item number of
Schedule AL—Asset-Level Information
(17 CFR 229.1125). Schedule AL
contains the complete title and
description of each of the disclosure
requirements and filers should refer to
Schedule AL for a full description of the
information that must be provided in
any ABS Asset Data File.
Form 8–K Item 6.06 (Static Pool) will
be available on EDGARLink Online for
submission form types 8–K, 8–K/A,
8–K12B, 8–K12B/A, 8–K12G3, 8–
K12G3/A, 8–K15D5, and 8–K15D5/A.
Exhibit EX–106 (Static Pool) will be
available on EDGARLink Online and
can be included with the following
submission form types: S–1, S–1/A,
S–1MEF, S–3, S–3/A, S–3ASR, S–3D, S–
3DPOS, S–3MEF, SF–1, SF–1/A, SF–3,
SF–3/A, and SF–3MEF. In addition,
Exhibit EX–106 can also be included
with the following submission form
types if Item 6.06 is selected: 8–K, 8–K/
A, 8–K12B, 8–K12B/A,
8–K12G3, 8–K12G3/A, 8–K15D5, and 8–
K15D5/A.
The Login and Frequently Asked
Questions (FAQ) screens for all EDGAR
Web sites, the EDGAR Portal, and the
EDGAR Company Database will be
updated to specify Internet Explorer 8.0
as the recommended browser and
Firefox 24.x as an additionally
compatible browser.
EDGAR Filer Manual Volume I
(General Information) and EDGAR Filer
Manual Volume II (EDGAR Filing) will
be updated to remove all references to
leased line filings, as EDGAR no longer
supports the leased line filing method.
Along with the adoption of the Filer
Manual, we are amending Rule 301 of
Regulation S–T to provide for the
incorporation by reference into the Code
of Federal Regulations of today’s
revisions. This incorporation by
reference was approved by the Director
of the Federal Register in accordance
with 5 U.S.C. 552(a) and 1 CFR Part 51.
The updated EDGAR Filer Manual
will be available for Web site viewing
and printing; the address for the Filer
Manual is https://www.sec.gov/info/
edgar.shtml. You may also obtain paper
copies of the EDGAR Filer Manual from
the following address: Public Reference
Room, U.S. Securities and Exchange
Commission, 100 F Street NE.,
Washington, DC 20549, on official
business days between the hours of
10:00 a.m. and 3:00 p.m.
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Since the Filer Manual and the
corresponding rule changes relate solely
to agency procedures or practice,
publication for notice and comment is
not required under the Administrative
Procedure Act (APA).4 It follows that
the requirements of the Regulatory
Flexibility Act 5 do not apply.
The effective date for the updated
Filer Manual and the rule amendments
is October 29, 2014. In accordance with
the APA,6 we find that there is good
cause to establish an effective date less
than 30 days after publication of these
rules. The EDGAR system upgrade to
Release 14.2 is scheduled to become
available on October 20, 2014. The
Commission believes that establishing
an effective date less than 30 days after
publication of these rules is necessary to
coordinate the effectiveness of the
updated Filer Manual with the system
upgrade.
Statutory Basis
We are adopting the amendments to
Regulation S–T under Sections 6, 7, 8,
10, and 19(a) of the Securities Act of
1933,7 Sections 3, 12, 13, 14, 15, 23, and
35A of the Securities Exchange Act of
1934,8 Section 319 of the Trust
Indenture Act of 1939,9 and Sections 8,
30, 31, and 38 of the Investment
Company Act of 1940.10
List of Subjects in 17 CFR Part 232
Incorporation by reference, Reporting
and recordkeeping requirements,
Securities.
Text of the Amendment
In accordance with the foregoing,
Title 17, Chapter II of the Code of
Federal Regulations is amended as
follows:
PART 232—REGULATION S–T—
GENERAL RULES AND REGULATIONS
FOR ELECTRONIC FILINGS
1. The authority citation for part 232
continues to read in part as follows:
■
Authority: 15 U.S.C. 77f, 77g, 77h, 77j,
77s(a), 77z–3, 77sss(a), 78c(b), 78l, 78m, 78n,
78o(d), 78w(a), 78ll, 80a–6(c), 80a–8, 80a–29,
80a–30, 80a–37, and 7201 et seq.; and 18
U.S.C. 1350.
*
*
*
*
*
2. Section 232.301 is revised to read
as follows:
■
45
U.S.C. 553(b).
U.S.C. 601–612.
6 5 U.S.C. 553(d)(3).
7 15 U.S.C. 77f, 77g, 77h, 77j, and 77s(a).
8 15 U.S.C. 78c, 78l, 78m, 78n, 78o, 78w, and 78ll.
9 15 U.S.C. 77sss.
10 15 U.S.C. 80a–8, 80a–29, 80a–30, and 80a–37.
55
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Federal Register / Vol. 79, No. 209 / Wednesday, October 29, 2014 / Rules and Regulations
§ 232.301
EDGAR Filer Manual.
DEPARTMENT OF THE TREASURY
Filers must prepare electronic filings
in the manner prescribed by the EDGAR
Filer Manual, promulgated by the
Commission, which sets out the
technical formatting requirements for
electronic submissions. The
requirements for becoming an EDGAR
Filer and updating company data are set
forth in the updated EDGAR Filer
Manual, Volume I: ‘‘General
Information,’’ Version 18 (October
2014). The requirements for filing on
EDGAR are set forth in the updated
EDGAR Filer Manual, Volume II:
‘‘EDGAR Filing,’’ Version 28 (October
2014). Additional provisions applicable
to Form N–SAR filers are set forth in the
EDGAR Filer Manual, Volume III:
‘‘N–SAR Supplement,’’ Version 4
(October 2014). All of these provisions
have been incorporated by reference
into the Code of Federal Regulations,
which action was approved by the
Director of the Federal Register in
accordance with 5 U.S.C. 552(a) and 1
CFR Part 51. You must comply with
these requirements in order for
documents to be timely received and
accepted. The EDGAR Filer Manual is
available for Web site viewing and
printing; the address for the Filer
Manual is https://www.sec.gov/info/
edgar.shtml. You can obtain paper
copies of the EDGAR Filer Manual from
the following address: Public Reference
Room, U.S. Securities and Exchange
Commission, 100 F Street NE.,
Washington, DC 20549, on official
business days between the hours of
10:00 a.m. and 3:00 p.m. You can also
inspect the document at the National
Archives and Records Administration
(NARA). For information on the
availability of this material at NARA,
call 202–741–6030, or go to: https://
www.archives.gov/federal_register/
code_of_federal_regulations/ibr_
locations.html.
By the Commission.
Dated: October 20, 2014.
Kevin M. O’Neill,
Deputy Secretary.
[FR Doc. 2014–25536 Filed 10–28–14; 8:45 am]
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BILLING CODE 8011–01–P
VerDate Sep<11>2014
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Jkt 235001
Internal Revenue Service
26 CFR Part 41
[TD 9698]
RIN 1545–BG63; RIN 1545–BK35
Highway Use Tax; Sold Vehicles and
Electronic Filing; Taxable Period
Beginning July 1, 2011
Internal Revenue Service (IRS),
Treasury.
ACTION: Final regulations and removal of
temporary regulations.
AGENCY:
This document contains final
regulations that provide guidance on the
mandatory electronic filing of Form
2290, ‘‘Heavy Highway Vehicle Use Tax
Return,’’ for 25 or more vehicles; credits
or refunds for sold, destroyed, or stolen
vehicles; and the tax liability and
computation of tax on the use of certain
second-hand vehicles. The regulations
affect owners and operators of highway
motor vehicles with a taxable gross
weight of 55,000 pounds or more. These
final regulations also remove the
temporary regulations that provide
guidance on the filing of Form 2290 and
payment of the associated highway use
tax for the taxable period beginning July
1, 2011.
DATES: Effective Date: These regulations
are effective on July 1, 2015.
Applicability Date: For dates of
applicability, see §§ 41.4481–1(e),
41.4481–2(c), 41.6001–2(e), 41.6011(a)–
1(d), 41.6071(a)–1(d), and 41.6151(a)–
1(b).
FOR FURTHER INFORMATION CONTACT:
Natalie Payne, (202) 317–5262 (not a
toll-free number).
SUPPLEMENTARY INFORMATION:
SUMMARY:
Background and Explanation of
Provisions
This document amends the Highway
Use Tax Regulations (26 CFR Part 41)
under sections 4481, 4483, 6001, 6071,
and 6151 of the Internal Revenue Code
(Code).
Section 4481(a) of the Code imposes
an annual tax on the use of highway
vehicles with a taxable gross weight of
55,000 pounds or more. Under
paragraphs (c)(2) and (c)(4) of section
4482, the taxable period generally runs
from July 1 through the following June
30.
Section 867 of the American Jobs
Creation Act of 2004, Public Law 108–
357 (118 Stat. 1418 (2004)), (1) added
new section 4481(e), which requires
electronic filing of a return reporting tax
on the use of 25 or more highway motor
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64313
vehicles, (2) modified section 4481(c)(2)
to allow a proration of the tax for
vehicles that are sold, and (3) repealed
section 6156, eliminating the ability to
pay the tax in installments.
On January 16, 2009, the IRS and the
Treasury Department published a notice
of proposed rulemaking (REG–116699–
07, 74 FR 2910) (NPRM 1) in the
Federal Register. The NPRM 1 provides
proposed guidance on mandatory
electronic filing of Form 2290, ‘‘Heavy
Highway Vehicle Use Tax Return,’’ for
25 or more vehicles. Specifically, NPRM
1 provides that submitting a Form 2290
on paper for 25 or more vehicles
constitutes a failure to file for purposes
of the penalty under section 6651. In
addition, NPRM 1 provides that if a
taxpayer is required to file Form 2290
electronically and fails to do so, the IRS
will not return to the taxpayer a
receipted Schedule 1 (Form 2290),
which is necessary to register the
vehicle with a State.
The NPRM 1 also revises existing
regulations to administer the credits and
refunds resulting from a statutory
overpayment of tax upon the sale of a
vehicle, and it clarifies that the
triggering event for overpayments is the
sale, destruction, or theft of a vehicle. In
addition, NPRM 1 clarifies the tax
liability and computation of tax upon
the first taxable use of a second-hand
vehicle for which there was a prior
taxable use during the tax period.
The IRS and the Treasury Department
received one written comment in
response to NPRM 1. No public hearing
was requested or held.
On July 20, 2011, the IRS and the
Treasury Department published final
and temporary regulations (TD 9537, 76
FR 43121) (the Temporary Regulations)
in the Federal Register. The same day,
the IRS and the Treasury Department
published a notice of proposed
rulemaking (REG–122813–11, 76 FR
43225) (NPRM 2) by cross-reference to
the Temporary Regulations in the
Federal Register. At the time the IRS
and the Treasury Department published
NPRM 2, the highway use tax was
scheduled to expire at the close of
September 30, 2011, which would have
resulted in a short taxable period for the
taxable period beginning on July 1, 2011
(the effective date of the tax has since
been statutorily extended through
September 30, 2017). The Temporary
Regulations provide guidance on the
filing of Form 2290 and the payment of
the associated highway use tax for the
taxable period beginning July 1, 2011.
Specifically, the Temporary Regulations
postponed the deadline by which a
taxpayer must file a Form 2290 return
for taxable uses during the taxable
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]]>Agencies
[Federal Register Volume 79, Number 209 (Wednesday, October 29, 2014)]
[Rules and Regulations]
[Pages 64311-64313]
From the Federal Register Online via the Government Printing Office [www.gpo.gov]
[FR Doc No: 2014-25536]
=======================================================================
-----------------------------------------------------------------------
SECURITIES AND EXCHANGE COMMISSION
17 CFR Part 232
[Release Nos. 33-9668; 34-73390; 39-2498; IC-31294]
Adoption of Updated EDGAR Filer Manual
AGENCY: Securities and Exchange Commission.
ACTION: Final rule.
-----------------------------------------------------------------------
SUMMARY: The Securities and Exchange Commission (the Commission) is
adopting revisions to the Electronic Data Gathering, Analysis, and
Retrieval System (EDGAR) Filer Manual and related rules to reflect
updates to the EDGAR system. The updates are being made primarily to
support the revision of the disclosure, reporting and offering process
for asset-backed securities (ABS) to enhance transparency and better
protect investors in the securitization market; system upgrade to be
compatible with Internet Explorer (IE) version 8.0; revision of the N-
SAR system requirements. The EDGAR system is scheduled to be upgraded
to support this functionality on October 20, 2014.
DATES: Effective October 29, 2014. The incorporation by reference of
the EDGAR Filer Manual is approved by the Director of the Federal
Register as of October 29, 2014.
FOR FURTHER INFORMATION CONTACT: In the Division of Corporation
Finance, for questions concerning the revisions for asset-backed
securities contact Heather Mackintosh at (202) 551-3600; and in the
Office of Information Technology, contact Tammy Borkowski at (202) 551-
7208.
SUPPLEMENTARY INFORMATION: We are adopting an updated EDGAR Filer
[[Page 64312]]
Manual, Volume I, Volume II, and Volume III. The Filer Manual describes
the technical formatting requirements for the preparation and
submission of electronic filings through the EDGAR system.\1\ It also
describes the requirements for filing using EDGARLink Online and the
Online Forms/XML Web site.
---------------------------------------------------------------------------
\1\ We originally adopted the Filer Manual on April 1, 1993,
with an effective date of April 26, 1993. Release No. 33-6986 (April
1, 1993) [58 FR 18638]. We implemented the most recent update to the
Filer Manual on June 20, 2014. See Release No. 33-9600 (June 20,
2014) [79 FR 35280].
---------------------------------------------------------------------------
The revisions to the Filer Manual reflect changes within Volume I
entitled EDGAR Filer Manual, Volume I: ``General Information,'' Version
18 (October 2014), Volume II entitled EDGAR Filer Manual, Volume II:
``EDGAR Filing,'' Version 28 (October 2014), and Volume III entitled
EDGAR Filer Manual, Volume III: ``N-SAR Supplement,'' Version 4
(October 2014). The updated manual will be incorporated by reference
into the Code of Federal Regulations.
The Filer Manual contains all the technical specifications for
filers to submit filings using the EDGAR system. Filers must comply
with the applicable provisions of the Filer Manual in order to assure
the timely acceptance and processing of filings made in electronic
format.\2\ Filers may consult the Filer Manual in conjunction with our
rules governing mandated electronic filing when preparing documents for
electronic submission.\3\
---------------------------------------------------------------------------
\2\ See Rule 301 of Regulation S-T (17 CFR 232.301).
\3\ See Release No. 33-9600 in which we implemented EDGAR
Release 14.1. For additional history of Filer Manual rules, please
see the cites therein.
---------------------------------------------------------------------------
The EDGAR system will be upgraded to Release 14.2 on October 20,
2014 and will introduce the following changes.
EDGAR will be updated to add new submission form types SF-1, SF-1/
A, SF-3, SF-3/A, SF-3MEF, 424H, 424H/A, ABS-EE, and ABS-EE/A to the
EDGAR Filing Web site. These submission form types can be accessed by
selecting the `EDGARLink Online Form Submission' link on the EDGAR
Filing Web site. Additionally, filers may construct XML submissions for
these submission form types by following the ``EDGARLink Online XML
Technical Specification'' document.
New exhibits EX-102 (Asset Data File) and EX-103 (Asset Related
Document) will be available on EDGARLink Online for submission form
types ABS-EE and ABS-EE/A. Filers must construct an XML Asset-Backed
Security (ABS) Asset Data File by following the new ``EDGAR ABS XML
Technical Specification'' document. Each element listed in the Element/
Attribute Name column in section 3.4 (Mapping of ABS Schemas to Asset
Data Types) of the ``EDGAR ABS XML Technical Specification'' document
corresponds to an Item number of Schedule AL--Asset-Level Information
(17 CFR 229.1125). Schedule AL contains the complete title and
description of each of the disclosure requirements and filers should
refer to Schedule AL for a full description of the information that
must be provided in any ABS Asset Data File.
Form 8-K Item 6.06 (Static Pool) will be available on EDGARLink
Online for submission form types 8-K, 8-K/A, 8-K12B, 8-K12B/A, 8-K12G3,
8-K12G3/A, 8-K15D5, and 8-K15D5/A.
Exhibit EX-106 (Static Pool) will be available on EDGARLink Online
and can be included with the following submission form types: S-1, S-1/
A, S-1MEF, S-3, S-3/A, S-3ASR, S-3D, S-3DPOS, S-3MEF, SF-1, SF-1/A, SF-
3, SF-3/A, and SF-3MEF. In addition, Exhibit EX-106 can also be
included with the following submission form types if Item 6.06 is
selected: 8-K, 8-K/A, 8-K12B, 8-K12B/A, 8-K12G3, 8-K12G3/A, 8-K15D5,
and 8-K15D5/A.
The Login and Frequently Asked Questions (FAQ) screens for all
EDGAR Web sites, the EDGAR Portal, and the EDGAR Company Database will
be updated to specify Internet Explorer 8.0 as the recommended browser
and Firefox 24.x as an additionally compatible browser.
EDGAR Filer Manual Volume I (General Information) and EDGAR Filer
Manual Volume II (EDGAR Filing) will be updated to remove all
references to leased line filings, as EDGAR no longer supports the
leased line filing method.
Along with the adoption of the Filer Manual, we are amending Rule
301 of Regulation S-T to provide for the incorporation by reference
into the Code of Federal Regulations of today's revisions. This
incorporation by reference was approved by the Director of the Federal
Register in accordance with 5 U.S.C. 552(a) and 1 CFR Part 51.
The updated EDGAR Filer Manual will be available for Web site
viewing and printing; the address for the Filer Manual is https://www.sec.gov/info/edgar.shtml. You may also obtain paper copies of the
EDGAR Filer Manual from the following address: Public Reference Room,
U.S. Securities and Exchange Commission, 100 F Street NE., Washington,
DC 20549, on official business days between the hours of 10:00 a.m. and
3:00 p.m.
Since the Filer Manual and the corresponding rule changes relate
solely to agency procedures or practice, publication for notice and
comment is not required under the Administrative Procedure Act
(APA).\4\ It follows that the requirements of the Regulatory
Flexibility Act \5\ do not apply.
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\4\ 5 U.S.C. 553(b).
\5\ 5 U.S.C. 601-612.
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The effective date for the updated Filer Manual and the rule
amendments is October 29, 2014. In accordance with the APA,\6\ we find
that there is good cause to establish an effective date less than 30
days after publication of these rules. The EDGAR system upgrade to
Release 14.2 is scheduled to become available on October 20, 2014. The
Commission believes that establishing an effective date less than 30
days after publication of these rules is necessary to coordinate the
effectiveness of the updated Filer Manual with the system upgrade.
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\6\ 5 U.S.C. 553(d)(3).
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Statutory Basis
We are adopting the amendments to Regulation S-T under Sections 6,
7, 8, 10, and 19(a) of the Securities Act of 1933,\7\ Sections 3, 12,
13, 14, 15, 23, and 35A of the Securities Exchange Act of 1934,\8\
Section 319 of the Trust Indenture Act of 1939,\9\ and Sections 8, 30,
31, and 38 of the Investment Company Act of 1940.\10\
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\7\ 15 U.S.C. 77f, 77g, 77h, 77j, and 77s(a).
\8\ 15 U.S.C. 78c, 78l, 78m, 78n, 78o, 78w, and 78ll.
\9\ 15 U.S.C. 77sss.
\10\ 15 U.S.C. 80a-8, 80a-29, 80a-30, and 80a-37.
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List of Subjects in 17 CFR Part 232
Incorporation by reference, Reporting and recordkeeping
requirements, Securities.
Text of the Amendment
In accordance with the foregoing, Title 17, Chapter II of the Code
of Federal Regulations is amended as follows:
PART 232--REGULATION S-T--GENERAL RULES AND REGULATIONS FOR
ELECTRONIC FILINGS
0
1. The authority citation for part 232 continues to read in part as
follows:
Authority: 15 U.S.C. 77f, 77g, 77h, 77j, 77s(a), 77z-3,
77sss(a), 78c(b), 78l, 78m, 78n, 78o(d), 78w(a), 78ll, 80a-6(c),
80a-8, 80a-29, 80a-30, 80a-37, and 7201 et seq.; and 18 U.S.C. 1350.
* * * * *
0
2. Section 232.301 is revised to read as follows:
[[Page 64313]]
Sec. 232.301 EDGAR Filer Manual.
Filers must prepare electronic filings in the manner prescribed by
the EDGAR Filer Manual, promulgated by the Commission, which sets out
the technical formatting requirements for electronic submissions. The
requirements for becoming an EDGAR Filer and updating company data are
set forth in the updated EDGAR Filer Manual, Volume I: ``General
Information,'' Version 18 (October 2014). The requirements for filing
on EDGAR are set forth in the updated EDGAR Filer Manual, Volume II:
``EDGAR Filing,'' Version 28 (October 2014). Additional provisions
applicable to Form N-SAR filers are set forth in the EDGAR Filer
Manual, Volume III: ``N-SAR Supplement,'' Version 4 (October 2014). All
of these provisions have been incorporated by reference into the Code
of Federal Regulations, which action was approved by the Director of
the Federal Register in accordance with 5 U.S.C. 552(a) and 1 CFR Part
51. You must comply with these requirements in order for documents to
be timely received and accepted. The EDGAR Filer Manual is available
for Web site viewing and printing; the address for the Filer Manual is
https://www.sec.gov/info/edgar.shtml. You can obtain paper copies of the
EDGAR Filer Manual from the following address: Public Reference Room,
U.S. Securities and Exchange Commission, 100 F Street NE., Washington,
DC 20549, on official business days between the hours of 10:00 a.m. and
3:00 p.m. You can also inspect the document at the National Archives
and Records Administration (NARA). For information on the availability
of this material at NARA, call 202-741-6030, or go to: https://www.archives.gov/federal_register/code_of_federal_regulations/ibr_locations.html.
By the Commission.
Dated: October 20, 2014.
Kevin M. O'Neill,
Deputy Secretary.
[FR Doc. 2014-25536 Filed 10-28-14; 8:45 am]
BILLING CODE 8011-01-P
