Adoption of Updated EDGAR Filer Manual, 5596-5598 [06-945]

Download as PDF 5596 Federal Register / Vol. 71, No. 22 / Thursday, February 2, 2006 / Rules and Regulations wwhite on PROD1PC61 with RULES (A) Reports of stocks of grain, such as Forms 38, 38C, 38M and 38T, required to be filed pursuant to 17 CFR 1.44; (B) Statements of reporting traders on Form 40 required to be filed pursuant to 17 CFR 18.04; (C) Statements concerning special calls on positions required to be filed pursuant to 17 CFR part 21; (D) Statements concerning identification of special accounts on Form 102 required to be filed pursuant to 17 CFR 17.01; (E) Reports required to be filed pursuant to parts 15 through 21 of this chapter; (F) Reports concerning option positions of large traders required to be filed pursuant to part 16 of this chapter; (G) Form 188; and (H) The following reports and statements that are also set forth in paragraph (b)(8) of this section, except as specified in 17 CFR 1.10(g)(2) or 17 CFR 31.13(m): Forms 1–FR required to be filed pursuant to 17 CFR 1.10; FOCUS reports that are filed in lieu of Forms 1–FR pursuant to 17 CFR 1.10(h); Forms 2–FR required to be filed pursuant to 17 CFR 31.13; the accountant’s report on material inadequacies filed in accordance with 17 CFR 1.16(c)(5); and all reports and statements required to be filed pursuant to 17 CFR 1.17(c)(6); * * * * * (8) Disclose information contained in or related to examination, operating, or condition reports prepared by, on behalf of, or for the use of the Commission or any other agency responsible for the regulation or supervision of financial institutions, including, but not limited to the following reports and statements that are also set forth in paragraph (b)(4)(i)(H) of this section, except as specified in 17 CFR 1.10(g)(2) or 17 CFR 31.13(m): Forms 1–FR required to be filed pursuant to 17 CFR 1.10; FOCUS reports that are filed in lieu of Forms 1– FR pursuant to 17 CFR 1.10(h); Forms 2–FR required to be filed pursuant to 17 CFR 31.13; the accountant’s report on material inadequacies filed in accordance with 17 CFR 1.16(c)(5); and all reports and statements required to be filed pursuant to 17 CFR 1.17(c)(6); * * * * * Issued in Washington, DC, on January 30, 2006, by the Commission. Jean A. Webb, Secretary of the Commission. [FR Doc. 06–982 Filed 2–1–06; 8:45 am] BILLING CODE 6351–01–P VerDate Aug<31>2005 15:24 Feb 01, 2006 Jkt 208001 SECURITIES AND EXCHANGE COMMISSION 17 CFR Part 232 [Release Nos. 33–8656; 34–53186; 35– 28081; 39–2441; IC–27219] RIN 3235–AG96 Adoption of Updated EDGAR Filer Manual Securities and Exchange Commission. ACTION: Final rule. AGENCY: SUMMARY: The Securities and Exchange Commission (the Commission) is adopting revisions to the Electronic Data Gathering, Analysis, and Retrieval System (EDGAR) Filer Manual to reflect updates to the EDGAR system. The revisions are being made primarily to support the amended rules and forms adopted by the Commission requiring that certain open-end management investment companies and insurance company separate accounts identify in their EDGAR submissions information relating to their investment company type, series and classes (or contracts, in the case of separate accounts), and ticker symbols. Revisions are also being made to support the final rule requiring that Form 25–NSE be filed electronically. In addition, revisions are being made to revoke submission types based on the Public Utility Holding Company Act of 1935 which was repealed in the enactment of the Energy Policy Act of 2005. Finally, revisions are being made to complete the removal of the submission types rescinded on December 1, 2005 as a result of the adoption of securities offering reform initiatives. The revisions to the Filer Manual reflect changes within Volumes I and II, entitled EDGAR Filer Manual, Volume I: ‘‘General Information,’’ Version 2 (February 2006) and EDGAR Filer Manual, Volume II: ‘‘EDGAR Filing,’’ Version 3 (February 2006) respectively. The updated manual will be incorporated by reference into the Code of Federal Regulations. EFFECTIVE DATE: February 6, 2006. The incorporation by reference of the EDGAR Filer Manual is approved by the Director of the Federal Register as of February 6, 2006. FOR FURTHER INFORMATION CONTACT: In the Office of Information Technology, Rick Heroux, at (202) 551–8800; for questions concerning the rescinding of Public Utility Holding Company Act of 1935 submission types, in the Division of Investment Management, Catherine A. Fisher, Assistant Director, Office of PO 00000 Frm 00016 Fmt 4700 Sfmt 4700 Public Utility Regulation at (202) 551– 6944; for questions concerning Securities Offering Reform, in the Division of Corporation Finance, Herbert Scholl, Office Chief, EDGAR and Information Analysis at (202) 551– 3615; for questions concerning the Form 25–NSE filings, in the Division of Market Regulation, Sharon Lawson, Senior Special Counsel, at (202) 551– 5605; for questions concerning the inclusion of series and class (contract) data in filings for open-end management investment companies and insurance company separate accounts, in the Division of Investment Management, Ruth Armfield Sanders, Senior Special Counsel, at (202) 551–6989; and, in the Office of Filings and Information Services, Shirley Slocum, at (202) 551– 8900. SUPPLEMENTARY INFORMATION: Today we are adopting an updated EDGAR Filer Manual (Filer Manual). 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 2 and the Online Forms/ XML Web site. 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.3 Filers should consult the Filer Manual in conjunction with our rules governing mandated electronic filing when preparing documents for electronic submission.4 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 November 7, 2005. See Release No. 33– 8633 (November 1, 2005) [70 FR 67350]. 2 This is the filer assistance software we provide filers filing on the EDGAR system. 3 See Rule 301 of Regulation S–T (17 CFR 232.301). 4 See Release Nos. 33–6977 (February 23, 1993) [58 FR 14628], IC–19284 (February 23, 1993) [58 FR 14848], 35–25746 (February 23, 1993) [58 FR 14999], and 33–6980 (February 23, 1993) [58 FR 15009] in which we comprehensively discuss the rules we adopted to govern mandated electronic filing. See also Release No. 33–7122 (December 19, 1994) [59 FR 67752], in which we made the EDGAR rules final and applicable to all domestic registrants; Release No. 33–7427 (July 1, 1997) [62 FR 36450], in which we adopted minor amendments to the EDGAR rules; Release No. 33– 7472 (October 24, 1997) [62 FR 58647], in which we announced that, as of January 1, 1998, we would not accept in paper filings that we require filers to submit electronically; Release No. 34–40934 (January 12, 1999) [64 FR 2843], in which we made mandatory the electronic filing of Form 13F; Release No. 33–7684 (May 17, 1999) [64 FR 27888], E:\FR\FM\02FER1.SGM 02FER1 Federal Register / Vol. 71, No. 22 / Thursday, February 2, 2006 / Rules and Regulations wwhite on PROD1PC61 with RULES The revisions are being made primarily to support the amended rules and forms adopted by the Commission requiring that certain open-end management investment companies and insurance company separate accounts identify in their EDGAR submissions information relating to their series and classes (or contracts, in the case of separate accounts).5 Specifically, we will be adding fields to certain EDGAR submission templates for use by certain open-end management investment company and insurance company separate account filers to identify their Investment Company Type and the series and classes (contracts) on behalf of which a filing is being made. Beginning February 6, 2006, filers would include information on existing series and classes (contracts) and new series and classes (contracts) on behalf of which a filing is made; they would also include information on series and classes (contracts) involved in mergers. (Filers were required to enter information on series and classes (contracts) in existence prior to February 6, 2006 via the www.edgarfiling.sec.gov Web site to obtain identifiers prior to that date.) In addition, revisions are being made to support the requirement to file Form 25–NSE electronically.6 in which we adopted amendments to implement the first stage of EDGAR modernization; Release No. 33–7855 (April 24, 2000) [65 FR 24788], in which we implemented EDGAR Release 7.0; Release No. 33–7999 (August 7, 2001) [66 FR 42941], in which we implemented EDGAR Release 7.5; Release No. 33–8007 (September 24, 2001) [66 FR 49829], in which we implemented EDGAR Release 8.0; Release No. 33–8224 (April 30, 2003) [68 FR 24345], in which we implemented EDGAR Release 8.5; Release Nos. 33–8255 (July 22, 2003) [68 FR 44876] and 33–8255A (September 4, 2003) [68 FR 53289] in which we implemented EDGAR Release 8.6; Release No. 33–8409 (April 19, 2004) [69 FR 21954] in which we implemented EDGAR Release 8.7; Release No. 33–8454 (August 6, 2004) [69 FR 49803] in which we implemented EDGAR Release 8.8; Release No. 33–8528 (February 3, 2005) [70 FR 6573] in which we implemented EDGAR Release 8.10; Release No. 33–8573 (May 19, 2005) [70 FR 30899] in which we implemented EDGAR Release 9.0; Release No. 33–8612 (September 21, 2005) [70 FR 57130] in which the Commission granted the authorization to publish the release adopting the reorganized EDGAR Filer Manual; and Release No. 33–8633 (November 1, 2005) [70 FR 67350] in which we implemented EDGAR Release 9.2. 5 See Rulemaking for EDGAR System, Release No. 33–8590 (July 18, 2005) [70 FR 43558 (July 27, 2005)]. 6 In a prior release, Commission updates to the Filer Manual supporting the issuer submission type 25 were included. This version of the manual includes updates for submission type 25–NSE which will be filed by the National Securities Exchanges. Submission type 25 and form type 25– NSE will both be a required electronic form starting on April 24, 2006. See Removal From Listing and Registration of Securities Pursuant to Section 12(d) of the Securities Exchange Act of 1934, Release No. 34–52029 (July 14, 2005) [70 FR 42456]. VerDate Aug<31>2005 15:24 Feb 01, 2006 Jkt 208001 As a result of the adoption of securities offering reform initiatives, the submission of types S–2, S–2/A, F–2, F– 2/A were eliminated. Amendments to these form types filed after December 1, 2005 must comply with the requirements of Forms S–1/A, S–3/A, F–1/A or F–3/A as appropriate. The recent enactment of the Energy Policy Act of 2005 will result in the repeal of the Public Utility Holding Company Act of 1935 (‘‘1935 Act’’) effective February 8, 2006. Therefore, the EDGAR system will no longer accept 1935 Act filings as of 5:30 PM on February 8, 2006. Submission types and references to the 1935 Act will be removed from the EDGAR Filer Manual in this release of the volume, but 1935 Act submission types will be accepted for the period ending at the close of business on February 8th following the February 6th publication of the manual. The 1935 Act submission types will be removed from EDGARLink in a future release. For EDGAR Release 9.3, the EDGARLink software and submission templates 1, 2, and 3 will be updated to support the aforementioned submission type changes. All investment company filers should download and use the new software and submission templates to ensure that submissions will be processed successfully. Previous versions of the software and templates will not work properly for submissions that require series and class (contract) data. Notice of the update has previously been provided on the EDGAR Filing Web site and on the Commission’s public Web site. The discrete updates are reflected on the EDGAR Filing Web site and in the updated Filer Manual Volumes. Along with 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. You may obtain paper copies of the updated Filer Manual at the following address: Public Reference Room, U.S. Securities and Exchange Commission, 100 F Street, NE., Room 1580, Washington, DC 20549. We will post electronic format copies on the Commission’s Web site; the address for the Filer Manual is https://www.sec.gov/ info/edgar.shtml. You may also obtain copies from Thomson Financial, the paper document contractor for the Commission, at (800) 638–8241. Since the Filer Manual relates solely to agency procedures or practice, PO 00000 Frm 00017 Fmt 4700 Sfmt 4700 5597 publication for notice and comment is not required under the Administrative Procedure Act (APA).7 It follows that the requirements of the Regulatory Flexibility Act 8 do not apply. The effective date for the updated Filer Manual and the rule amendments is February 6, 2006. In accordance with the APA,9 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 9.3 is scheduled to become available on February 6, 2006. The Commission believes that it is necessary to coordinate the effectiveness of the updated Filer Manual with the scheduled 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 1933,10 Sections 3, 12, 13, 14, 15, 23, and 35A of the Securities Exchange Act of 1934,11 Section 319 of the Trust Indenture Act of 1939,12 and Sections 8, 30, 31, and 38 of the Investment Company Act of 1940.13 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), 77sss(a), 78c(b), 78l, 78m, 78n, 78o(d), 78w(a), 78ll(d), 79t(a), 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: ■ § 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 75 U.S.C. 553(b). U.S.C. 601–612. 9 5 U.S.C. 553(d)(3). 10 15 U.S.C. 77f, 77g, 77h, 77j, and 77s(a). 11 15 U.S.C. 78c, 78l, 78m, 78n, 78o, 78w, and 78ll. 12 15 U.S.C. 77sss. 13 15 U.S.C. 80a–8, 80a–29, 80a–30, and 80a–37. 85 E:\FR\FM\02FER1.SGM 02FER1 5598 Federal Register / Vol. 71, No. 22 / Thursday, February 2, 2006 / Rules and Regulations technical formatting requirements for electronic submissions. The requirements for becoming an EDGAR Filer and updating company data are set forth in the EDGAR Filer Manual, Volume I: ‘‘General Information,’’ Version 2 (February 2006). The requirements for filing on EDGAR are set forth in the EDGAR Filer Manual, Volume II: ‘‘EDGAR Filing,’’ Version 3 (February 2006). Additional provisions applicable to Form N–SAR filers are set forth in the EDGAR Filer Manual, Volume III: ‘‘N–SAR Supplement,’’ Version 1 (September 2005). 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. 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., Room 1580, Washington, DC 20549 or by calling Thomson Financial at (800) 638– 8241. Electronic copies are available on the Commission’s Web site. The address for the Filer Manual is https:// www.sec.gov/info/edgar.shtml. You can also photocopy 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: January 27, 2006. Nancy M. Morris, Secretary. [FR Doc. 06–945 Filed 2–1–06; 8:45 am] BILLING CODE 8010–01–P DEPARTMENT OF THE TREASURY Alcohol and Tobacco Tax and Trade Bureau 27 CFR Parts 19, 24, 25, 26 and 70 [T.D. TTB–41] wwhite on PROD1PC61 with RULES RIN 1513–AB17 Quarterly Excise Tax Filing for Small Alcohol Excise Taxpayers (2005R– 441P) Alcohol and Tobacco Tax and Trade Bureau, Treasury. AGENCY: VerDate Aug<31>2005 15:24 Feb 01, 2006 Jkt 208001 Temporary rule; Treasury decision. ACTION: SUMMARY: This temporary rule implements the quarterly excise tax payment procedure for small alcohol excise taxpayers contained in section 11127 of the Safe, Accountable, Flexible, Efficient Transportation Equity Act: A Legacy for Users, which amended section 5061 of the Internal Revenue Code of 1986. Before passage of this law, most Federal alcohol excise taxpayers paid the tax on a semimonthly basis. We are amending the applicable regulations on a temporary basis to incorporate the legislative change allowing quarterly payments. We also are soliciting comments from all interested parties on the implementation of this new procedure through a notice of proposed rulemaking published elsewhere in this issue of the Federal Register. DATES: Effective Date: This temporary rule is effective on January 1, 2006. FOR FURTHER INFORMATION CONTACT: For questions concerning quarterly filing procedures, contact James S. McCoy, National Revenue Center, Alcohol and Tobacco Tax and Trade Bureau (513– 684–2120); for other questions concerning this document, contact Marjorie Ruhf, Regulations and Rulings Division, Alcohol and Tobacco Tax and Trade Bureau (202–927–8202 or marjorie.ruhf@ttb.gov). SUPPLEMENTARY INFORMATION: Background This temporary rule implements the statutory change contained in section 11127 of the Safe, Accountable, Flexible, Efficient Transportation Equity Act: A Legacy for Users, Pub. L. 109–59, 119 Stat. 1144 (‘‘the Act’’), signed by President Bush on August 10, 2005. Section 11127 of the Act amended section 5061(d) of the Internal Revenue Code of 1986 (IRC), 26 U.S.C. 5061(d), by redesignating paragraphs (4) and (5) as paragraphs (5) and (6), respectively, and by inserting a new paragraph (4) which allows certain Federal alcohol excise taxpayers to pay taxes quarterly, rather than on a semimonthly basis as provided in section 5061(d) before the amendment. This new provision applies to quarterly tax payment periods beginning on and after January 1, 2006. New paragraph (4) of section 5061(d) specifically references taxes imposed under subparts A, C, and D of part I of subchapter A of chapter 51 of the IRC and section 7652 of the IRC. The taxes imposed under subparts A, C, and D involve gallonage taxes on distilled spirits (26 U.S.C. 5001), wines (26 PO 00000 Frm 00018 Fmt 4700 Sfmt 4700 U.S.C. 5041), and beer (26 U.S.C. 5051). These taxes apply to spirits, wines, and beer produced in or imported into the United States. The Alcohol and Tobacco Tax and Trade Bureau (TTB) collects these taxes from proprietors of domestic bonded premises pursuant to regulations contained in 27 CFR parts 19, 24, and 25, and the Bureau of Customs and Border Protection (CBP) collects these taxes from importers of these products pursuant to regulations contained in title 19 of the CFR. Section 7652 (26 U.S.C. 7652) imposes a tax on spirits, wines, and beer coming to the United States from Puerto Rico and the U.S. Virgin Islands. TTB collects these taxes from regulated premises in Puerto Rico under regulations in 27 CFR part 26, and CBP collects these taxes pursuant to title 19 of the CFR when the products in question come to the United States from the U.S. Virgin Islands. Tax payments in connection with transactions that are subject to regulations administered by CBP are not dealt with in this document. The provisions of new paragraph (4) apply to ‘‘any taxpayer who reasonably expects to be liable for not more than $50,000 in taxes * * * for the calendar year and who was liable for not more than $50,000 in such taxes in the preceding calendar year.’’ In such a case the taxpayer must pay the tax no later than the 14th day after the last day of the calendar quarter during which the action giving rise to the tax (that is, withdrawal, removal, entry, and bringing in from Puerto Rico) occurs. The statute defines a ‘‘calendar quarter’’ as the three-month period ending on March 31, June 30, September 30, or December 31. New paragraph (4) also provides that the quarterly tax payment procedure does not apply to a taxpayer for any remaining portion of the calendar year following the date on which the aggregate amount of tax due from the taxpayer exceeds $50,000. If at any point during the year the taxpayer’s liability exceeds $50,000, any tax that has not been paid on that date becomes due on the 14th day after the last day of the semimonthly period in which that date falls. Thus, in effect, a taxpayer whose taxpayments exceed the $50,000 limit during the calendar year is required to revert to the semimonthly payment procedure for the remainder of the year. Basic Interpretative Considerations Based on a careful reading of the statutory language, TTB has applied the following considerations in drafting the implementing regulatory changes set forth in this document. E:\FR\FM\02FER1.SGM 02FER1

Agencies

SECURITIES AND EXCHANGE COMMISSION

[Federal Register Volume 71, Number 22 (Thursday, February 2, 2006)]
[Rules and Regulations]
[Pages 5596-5598]
From the Federal Register Online via the Government Printing Office [www.gpo.gov]
[FR Doc No: 06-945]


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SECURITIES AND EXCHANGE COMMISSION

17 CFR Part 232

[Release Nos. 33-8656; 34-53186; 35-28081; 39-2441; IC-27219]
RIN 3235-AG96


Adoption of Updated EDGAR Filer Manual

AGENCY: Securities and Exchange Commission.

ACTION: Final rule.

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SUMMARY: The Securities and Exchange Commission (the Commission) is 
adopting revisions to the Electronic Data Gathering, Analysis, and 
Retrieval System (EDGAR) Filer Manual to reflect updates to the EDGAR 
system. The revisions are being made primarily to support the amended 
rules and forms adopted by the Commission requiring that certain open-
end management investment companies and insurance company separate 
accounts identify in their EDGAR submissions information relating to 
their investment company type, series and classes (or contracts, in the 
case of separate accounts), and ticker symbols. Revisions are also 
being made to support the final rule requiring that Form 25-NSE be 
filed electronically. In addition, revisions are being made to revoke 
submission types based on the Public Utility Holding Company Act of 
1935 which was repealed in the enactment of the Energy Policy Act of 
2005. Finally, revisions are being made to complete the removal of the 
submission types rescinded on December 1, 2005 as a result of the 
adoption of securities offering reform initiatives.
    The revisions to the Filer Manual reflect changes within Volumes I 
and II, entitled EDGAR Filer Manual, Volume I: ``General Information,'' 
Version 2 (February 2006) and EDGAR Filer Manual, Volume II: ``EDGAR 
Filing,'' Version 3 (February 2006) respectively. The updated manual 
will be incorporated by reference into the Code of Federal Regulations.

EFFECTIVE DATE: February 6, 2006. The incorporation by reference of the 
EDGAR Filer Manual is approved by the Director of the Federal Register 
as of February 6, 2006.

FOR FURTHER INFORMATION CONTACT: In the Office of Information 
Technology, Rick Heroux, at (202) 551-8800; for questions concerning 
the rescinding of Public Utility Holding Company Act of 1935 submission 
types, in the Division of Investment Management, Catherine A. Fisher, 
Assistant Director, Office of Public Utility Regulation at (202) 551-
6944; for questions concerning Securities Offering Reform, in the 
Division of Corporation Finance, Herbert Scholl, Office Chief, EDGAR 
and Information Analysis at (202) 551-3615; for questions concerning 
the Form 25-NSE filings, in the Division of Market Regulation, Sharon 
Lawson, Senior Special Counsel, at (202) 551-5605; for questions 
concerning the inclusion of series and class (contract) data in filings 
for open-end management investment companies and insurance company 
separate accounts, in the Division of Investment Management, Ruth 
Armfield Sanders, Senior Special Counsel, at (202) 551-6989; and, in 
the Office of Filings and Information Services, Shirley Slocum, at 
(202) 551-8900.

SUPPLEMENTARY INFORMATION: Today we are adopting an updated EDGAR Filer 
Manual (Filer Manual). 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 \2\ and the Online Forms/XML 
Web site.
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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 November 7, 2005. See Release No. 33-8633 (November 
1, 2005) [70 FR 67350].
    \2\ This is the filer assistance software we provide filers 
filing on the EDGAR system.
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    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.\3\ Filers should consult the Filer Manual in conjunction with 
our rules governing mandated electronic filing when preparing documents 
for electronic submission.\4\
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    \3\ See Rule 301 of Regulation S-T (17 CFR 232.301).
    \4\ See Release Nos. 33-6977 (February 23, 1993) [58 FR 14628], 
IC-19284 (February 23, 1993) [58 FR 14848], 35-25746 (February 23, 
1993) [58 FR 14999], and 33-6980 (February 23, 1993) [58 FR 15009] 
in which we comprehensively discuss the rules we adopted to govern 
mandated electronic filing. See also Release No. 33-7122 (December 
19, 1994) [59 FR 67752], in which we made the EDGAR rules final and 
applicable to all domestic registrants; Release No. 33-7427 (July 1, 
1997) [62 FR 36450], in which we adopted minor amendments to the 
EDGAR rules; Release No. 33-7472 (October 24, 1997) [62 FR 58647], 
in which we announced that, as of January 1, 1998, we would not 
accept in paper filings that we require filers to submit 
electronically; Release No. 34-40934 (January 12, 1999) [64 FR 
2843], in which we made mandatory the electronic filing of Form 13F; 
Release No. 33-7684 (May 17, 1999) [64 FR 27888], in which we 
adopted amendments to implement the first stage of EDGAR 
modernization; Release No. 33-7855 (April 24, 2000) [65 FR 24788], 
in which we implemented EDGAR Release 7.0; Release No. 33-7999 
(August 7, 2001) [66 FR 42941], in which we implemented EDGAR 
Release 7.5; Release No. 33-8007 (September 24, 2001) [66 FR 49829], 
in which we implemented EDGAR Release 8.0; Release No. 33-8224 
(April 30, 2003) [68 FR 24345], in which we implemented EDGAR 
Release 8.5; Release Nos. 33-8255 (July 22, 2003) [68 FR 44876] and 
33-8255A (September 4, 2003) [68 FR 53289] in which we implemented 
EDGAR Release 8.6; Release No. 33-8409 (April 19, 2004) [69 FR 
21954] in which we implemented EDGAR Release 8.7; Release No. 33-
8454 (August 6, 2004) [69 FR 49803] in which we implemented EDGAR 
Release 8.8; Release No. 33-8528 (February 3, 2005) [70 FR 6573] in 
which we implemented EDGAR Release 8.10; Release No. 33-8573 (May 
19, 2005) [70 FR 30899] in which we implemented EDGAR Release 9.0; 
Release No. 33-8612 (September 21, 2005) [70 FR 57130] in which the 
Commission granted the authorization to publish the release adopting 
the reorganized EDGAR Filer Manual; and Release No. 33-8633 
(November 1, 2005) [70 FR 67350] in which we implemented EDGAR 
Release 9.2.

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[[Page 5597]]

    The revisions are being made primarily to support the amended rules 
and forms adopted by the Commission requiring that certain open-end 
management investment companies and insurance company separate accounts 
identify in their EDGAR submissions information relating to their 
series and classes (or contracts, in the case of separate accounts).\5\ 
Specifically, we will be adding fields to certain EDGAR submission 
templates for use by certain open-end management investment company and 
insurance company separate account filers to identify their Investment 
Company Type and the series and classes (contracts) on behalf of which 
a filing is being made. Beginning February 6, 2006, filers would 
include information on existing series and classes (contracts) and new 
series and classes (contracts) on behalf of which a filing is made; 
they would also include information on series and classes (contracts) 
involved in mergers. (Filers were required to enter information on 
series and classes (contracts) in existence prior to February 6, 2006 
via the www.edgarfiling.sec.gov Web site to obtain identifiers prior to 
that date.)
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    \5\ See Rulemaking for EDGAR System, Release No. 33-8590 (July 
18, 2005) [70 FR 43558 (July 27, 2005)].
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    In addition, revisions are being made to support the requirement to 
file Form 25-NSE electronically.\6\
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    \6\ In a prior release, Commission updates to the Filer Manual 
supporting the issuer submission type 25 were included. This version 
of the manual includes updates for submission type 25-NSE which will 
be filed by the National Securities Exchanges. Submission type 25 
and form type 25-NSE will both be a required electronic form 
starting on April 24, 2006. See Removal From Listing and 
Registration of Securities Pursuant to Section 12(d) of the 
Securities Exchange Act of 1934, Release No. 34-52029 (July 14, 
2005) [70 FR 42456].
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    As a result of the adoption of securities offering reform 
initiatives, the submission of types S-2, S-2/A, F-2, F-2/A were 
eliminated. Amendments to these form types filed after December 1, 2005 
must comply with the requirements of Forms S-1/A, S-3/A, F-1/A or F-3/A 
as appropriate.
    The recent enactment of the Energy Policy Act of 2005 will result 
in the repeal of the Public Utility Holding Company Act of 1935 (``1935 
Act'') effective February 8, 2006. Therefore, the EDGAR system will no 
longer accept 1935 Act filings as of 5:30 PM on February 8, 2006. 
Submission types and references to the 1935 Act will be removed from 
the EDGAR Filer Manual in this release of the volume, but 1935 Act 
submission types will be accepted for the period ending at the close of 
business on February 8th following the February 6th publication of the 
manual. The 1935 Act submission types will be removed from EDGARLink in 
a future release.
    For EDGAR Release 9.3, the EDGARLink software and submission 
templates 1, 2, and 3 will be updated to support the aforementioned 
submission type changes. All investment company filers should download 
and use the new software and submission templates to ensure that 
submissions will be processed successfully. Previous versions of the 
software and templates will not work properly for submissions that 
require series and class (contract) data. Notice of the update has 
previously been provided on the EDGAR Filing Web site and on the 
Commission's public Web site. The discrete updates are reflected on the 
EDGAR Filing Web site and in the updated Filer Manual Volumes.
    Along with 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.
    You may obtain paper copies of the updated Filer Manual at the 
following address: Public Reference Room, U.S. Securities and Exchange 
Commission, 100 F Street, NE., Room 1580, Washington, DC 20549. We will 
post electronic format copies on the Commission's Web site; the address 
for the Filer Manual is https://www.sec.gov/info/edgar.shtml. You may 
also obtain copies from Thomson Financial, the paper document 
contractor for the Commission, at (800) 638-8241.
    Since the Filer Manual relates solely to agency procedures or 
practice, publication for notice and comment is not required under the 
Administrative Procedure Act (APA).\7\ It follows that the requirements 
of the Regulatory Flexibility Act \8\ do not apply.
---------------------------------------------------------------------------

    \7\ 5 U.S.C. 553(b).
    \8\ 5 U.S.C. 601-612.
---------------------------------------------------------------------------

    The effective date for the updated Filer Manual and the rule 
amendments is February 6, 2006. In accordance with the APA,\9\ 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 9.3 is scheduled to become available on February 6, 2006. The 
Commission believes that it is necessary to coordinate the 
effectiveness of the updated Filer Manual with the scheduled system 
upgrade.
---------------------------------------------------------------------------

    \9\ 5 U.S.C. 553(d)(3).
---------------------------------------------------------------------------

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,\10\ Sections 3, 12, 
13, 14, 15, 23, and 35A of the Securities Exchange Act of 1934,\11\ 
Section 319 of the Trust Indenture Act of 1939,\12\ and Sections 8, 30, 
31, and 38 of the Investment Company Act of 1940.\13\
---------------------------------------------------------------------------

    \10\ 15 U.S.C. 77f, 77g, 77h, 77j, and 77s(a).
    \11\ 15 U.S.C. 78c, 78l, 78m, 78n, 78o, 78w, and 78ll.
    \12\ 15 U.S.C. 77sss.
    \13\ 15 U.S.C. 80a-8, 80a-29, 80a-30, and 80a-37.
---------------------------------------------------------------------------

List of Subjects in 17 CFR Part 232

    Incorporation by reference, Reporting and recordkeeping 
requirements, Securities.

Text of the Amendment

0
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), 77sss(a), 
78c(b), 78l, 78m, 78n, 78o(d), 78w(a), 78ll(d), 79t(a), 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:


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

[[Page 5598]]

technical formatting requirements for electronic submissions. The 
requirements for becoming an EDGAR Filer and updating company data are 
set forth in the EDGAR Filer Manual, Volume I: ``General Information,'' 
Version 2 (February 2006). The requirements for filing on EDGAR are set 
forth in the EDGAR Filer Manual, Volume II: ``EDGAR Filing,'' Version 3 
(February 2006). Additional provisions applicable to Form N-SAR filers 
are set forth in the EDGAR Filer Manual, Volume III: ``N-SAR 
Supplement,'' Version 1 (September 2005). 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. 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., Room 1580, Washington, DC 20549 
or by calling Thomson Financial at (800) 638-8241. Electronic copies 
are available on the Commission's Web site. The address for the Filer 
Manual is https://www.sec.gov/info/edgar.shtml. You can also photocopy 
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: January 27, 2006.
Nancy M. Morris,
Secretary.
[FR Doc. 06-945 Filed 2-1-06; 8:45 am]
BILLING CODE 8010-01-P

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