Adoption of Updated EDGAR Filer Manual, 17595-17597 [E9-8589]

Download as PDF Federal Register / Vol. 74, No. 72 / Thursday, April 16, 2009 / Rules and Regulations Comments Invited This AD is a final rule that involves requirements that affect flight safety and was not preceded by notice and an opportunity for public comment; however, we invite you to submit any written data, views, or arguments regarding this AD. Send your comments to an address listed under ADDRESSES. Include ‘‘Docket No. FAA–2009–0350; Directorate Identifier 2009–SW–07–AD’’ at the beginning of your comments. We specifically invite comments on the overall regulatory, economic, environmental, and energy aspects of the AD. We will consider all comments received by the closing date and may amend the AD in light of those comments. We will post all comments we receive, without change, to https:// www.regulations.gov, including any personal information you provide. We will also post a report summarizing each substantive verbal contact with FAA personnel concerning this AD. Using the search function of our docket web site, you can find and read the comments to any of our dockets, including the name of the individual who sent the comment. You may review the DOT’s complete Privacy Act Statement in the Federal Register published on April 11, 2000 (65 FR 19477–78). Aviation Programs, describes in more detail the scope of the Agency’s authority. We are issuing this rulemaking under the authority described in Subtitle VII, Part A, Subpart III, Section 44701, ‘‘General requirements.’’ Under that section, Congress charges the FAA with promoting safe flight of civil aircraft in air commerce by prescribing regulations for practices, methods, and procedures the Administrator finds necessary for safety in air commerce. This regulation is within the scope of that authority because it addresses an unsafe condition that is likely to exist or develop on products identified in this rulemaking action. List of Subjects in 14 CFR Part 39 Air transportation, Aircraft, Aviation safety, Safety. Adoption of the Amendment Accordingly, pursuant to the authority delegated to me by the Administrator, the Federal Aviation Administration amends part 39 of the Federal Aviation Regulations (14 CFR part 39) as follows: ■ PART 39—AIRWORTHINESS DIRECTIVES tjames on PRODPC75 with RULES Title 49 of the United States Code specifies the FAA’s authority to issue rules on aviation safety. Subtitle I, Section 106, describes the authority of the FAA Administrator. Subtitle VII, VerDate Nov<24>2008 13:29 Apr 15, 2009 Jkt 217001 Issued in Fort Worth, Texas, on April 9, 2009. Mark R. Schilling, Acting Manager, Rotorcraft Directorate, Aircraft Certification Service. [FR Doc. E9–8573 Filed 4–15–09; 8:45 am] BILLING CODE 4910–13–P 1. The authority citation for part 39 continues to read as follows: Authority: 49 U.S.C. 106(g), 40113, 44701. Authority for This Rulemaking 206B series, No. 206L–09–155 for the Model 206L series, No. 407–09–85 for the Model 407, and No. 427–09–23, for the Model 427, pertain to the subject of this AD. All of the ASBs are dated March 10, 2009. (c) To request a different method of compliance or a different compliance time for this AD, follow the procedures in 14 CFR 39.19. Contact the Manager, Safety Management Group, FAA, ATTN: Sharon Miles, Aviation Safety Engineer, Rotorcraft Directorate, Fort Worth, Texas 76193–0111, telephone (817) 222–5122, fax (817) 222– 5961, for information about previously approved alternative methods of compliance. (d) Special flight permits will not be issued. (e) This amendment becomes effective on May 1, 2009, to all persons except those persons to whom it was made immediately effective by Emergency AD 2009–07–52, issued March 19, 2009, which contained the requirements of this amendment. Note 2: The subject of this AD is addressed in Transport Canada AD CF–2009–10, dated March 12, 2009. ■ Regulatory Findings We have determined that this AD will not have federalism implications under Executive Order 13132. This AD will not have a substantial direct effect on the States, on the relationship between the national Government and the States, or on the distribution of power and responsibilities among the various levels of government. For the reasons discussed above, I certify that the regulation: 1. Is not a ‘‘significant regulatory action’’ under Executive Order 12866; 2. Is not a ‘‘significant rule’’ under the DOT Regulatory Policies and Procedures (44 FR 11034, February 26, 1979); and 3. Will not have a significant economic impact, positive or negative, on a substantial number of small entities under the criteria of the Regulatory Flexibility Act. We prepared an economic evaluation of the estimated costs to comply with this AD. See the AD docket to examine the economic evaluation. 17595 § 39.13 [Amended] SECURITIES AND EXCHANGE COMMISSION 17 CFR Part 232 2. Section 39.13 is amended by adding a new airworthiness directive to read as follows: [Release Nos. 33–9022; 34–59728; 39–2464; IC–28691] 2009–07–52 Bell Helicopter Textron Canada Limited: Amendment 39–15885. Docket No. FAA–2009–0350, Directorate Identifier 2009–SW–07–AD. Supersedes AD 2009–07–51, Directorate Identifier 2009–SW–06–AD. Applicability: Bell Model 206A series, 206B series, and 206L series helicopters with a cyclic control lever assembly (lever assembly), part number (P/N) 206–001–401– 111, 206–001–400–115, or 206–001–400–111, with less than 50 hours time-in-service (TIS) and Model 407 and 427 helicopters with a lever assembly, P/N 407–001–320–105 or 407–001–320–109, with less than 50 hours TIS, certificated in any category. Compliance: Required before further flight, unless accomplished previously. To prevent failure of a bearing, failure of the lever assembly, and subsequent loss of control of the helicopter, do the following: (a) Inspect the lever assembly and determine if the bearing, P/N 206–301–051– 101, is correctly installed and properly staked in the lever assembly. (b) Replace any bearing that is incorrectly installed or improperly staked in the lever assembly. Note 1: Bell Alert Service Bulletin (ASB) No. 206–09–121 for the Model 206A and Adoption of Updated EDGAR Filer Manual ■ PO 00000 Frm 00007 Fmt 4700 Sfmt 4700 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 to reflect updates to the EDGAR system. The revisions are being made primarily to update EDGAR to support the potential rule where domestic and foreign large accelerated filers that use U.S. Generally Accepted Accounting Principles (GAAP) would provide to the Commission a new exhibit to their filings for their reporting periods that end as per the details specified in the final eXtensible Business Reporting Language (XBRL) rule. The revisions to the Filer Manual reflect changes within Volume II entitled EDGAR Filer Manual, Volume II: ‘‘EDGAR Filing,’’ Version 10 (December 2008). The updated manual E:\FR\FM\16APR1.SGM 16APR1 17596 Federal Register / Vol. 74, No. 72 / Thursday, April 16, 2009 / Rules and Regulations will be incorporated by reference into the Code of Federal Regulations. DATES: Effective Date: April 16, 2009. The incorporation by reference of the EDGAR Filer Manual is approved by the Director of the Federal Register as of April 16, 2009. FOR FURTHER INFORMATION CONTACT: In the Office of Information Technology, Rick Heroux, at (202) 551–8800; in the Office of Interactive Disclosure for questions concerning the XBRL mandate contact Jeffrey Naumann, Assistant Director of the Office of Interactive Disclosure, at (202) 551–5352; in the Division of Corporation Finance for questions regarding rescinded form types and Form D screen changes contact Gerry Laporte, Chief, Office of Small Business Policy, at (202) 551– 3465, the addition of submission form types SH–ER, SH–ER/A, SH–NT, and SH–NT/A, contact Nicholas P. Panos, Office of Mergers and Acquisitions, Senior Special Counsel, at (202) 551– 3266, and changes to 8–K item descriptions, contact Cecile Peters, Office of Information Technology, Office Chief, at (202) 551–8135; and in the Division of Trading and Markets for the addition of FINRA and ARCA as new Self-Regulatory Organizations (SRO) and Thrift Supervision (OTS) as a new Appropriate Regulatory Agency (ARA) contact Carol Charnock, Regulation Specialist, at (202) 551–5542. Today we are adopting an updated EDGAR Filer Manual, Volume II. 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 may consult the Filer Manual in conjunction with our rules governing mandated electronic filing tjames on PRODPC75 with RULES SUPPLEMENTARY INFORMATION: 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 September 24, 2008. See Release No. 33– 8956 (September 18, 2008) [73 FR 54943]. 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). VerDate Nov<24>2008 13:29 Apr 15, 2009 Jkt 217001 when preparing documents for electronic submission.4 In support of the potential rule regarding filing using XBRL and the other revisions being made, the EDGAR system is scheduled to be upgraded to Release 9.14 on December 15, 2008. Specifically for XBRL support, EDGARLink is being updated to allow domestic and foreign large accelerated filers that use U.S. Generally Accepted Accounting Principles (GAAP) to provide to the Commission a new exhibit to their filings for their reporting periods that end as per the details specified in the final eXtensible Business Reporting Language (XBRL) rule. All filings submitted to EDGAR must use the US GAAP 1.0 Final taxonomy. As part of this update, EDGAR will be performing a set of custom XBRL validation rules. Should a filing violate one of these rules, EDGAR will notify the filer. Submissions using the ICI taxonomies 5 and older versions of US GAAP taxonomy will not be validated using these additional rules. EDGARLink submission templates 1 and 3 are also being updated to remove submission form types 10SB12B, 10SB12B/A, 10SB12G, 10SB12G/A, 10QSB, 10QSB/A, SB–1, SB–1/A, SB– 1MEF, SB–2, SB–2/A, and SB–2MEF, implementing the Commission’s elimination of Forms SB–1, SB–2, 10– SB, 10–QSB, and 10–KSB in Release No. 33–8876 (Dec. 19, 2007). EDGARLink submission template 3 was previously updated to add submission form types SH–ER, SH–ER/A, SH–NT, and SH–NT/ A. It is highly recommended that filers download, install, and use the new EDGARLink software and submission templates to ensure that submissions will be processed successfully. Previous versions of the templates may not work properly. 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, Volume II. The Commission will change the 8–K item 2.04 and 5.02 descriptions for 4 See Release No. 33–8956 (September 18, 2008) [73 FR 54943] in which we implemented EDGAR Release 9.13. For a complete history of Filer Manual rules, please see the cites therein. 5 The Commission also proposed to tag mutual fund risk/return summaries using XBRL. See Interactive Data for Mutual Fund Risk/Return Summary (Proposing Release No. 33–8929). We are not proposing changes to the EDGAR Filer Manual for the mutual fund XBRL rule at this time, because it is anticipated that compliance with the rules will not be required until 2010. The EDGAR Filer Manual will be updated, to the extent necessary, before the compliance date for the mutual fund XBRL rule. PO 00000 Frm 00008 Fmt 4700 Sfmt 4700 submission form types 8–K, 8–K/A, 8– K12B, 8–K12B/A, 8–K12G3, 8–K12G3/ A, 8–K15D5, and 8–K15D5/A. Item 2.04 will be called ‘‘Triggering Events That Accelerate or Increase a Direct Financial Obligation or an Obligation-under an Off-Balance Sheet Arrangement.’’ Item 5.02 will be called ‘‘Departure of Directors or Certain Officers; Election of Directors; Appointment of Certain Officers; Compensatory Arrangements of Certain Officers.’’ Some Form D screen elements and Form D functionality will be updated. The Form D online application can be accessed from the EDGAR OnlineForms/ XML Web site (https:// www.onlineforms.edgarfiling.sec.gov) by logging in and selecting the ‘‘File Form D’’ link. Filers can also log in by clicking the ‘‘Would you like to File a Form D?’’ link from the EDGAR Portal Web site (https:// www.portal.edgarfiling.sec.gov). The changes will be as follows: The Form D–OMB Approval information will be corrected to reflect the estimated average burden hours per response to be 4.0. • The ‘‘Accept’’ and ‘‘Decline’’ buttons on the signature page will be removed. When a filer clicks the Submit button, each issuer identified is acknowledging that the contents of the filing are true. • The menu on the left side of the Form D screen will be updated from ‘‘FORM D SECTIONS’’ to ‘‘FORM D ITEMS.’’ • Item 7—‘‘Type of Filing’’ will be updated so that the ‘‘Date of First Sale’’ will be enabled when the filing is an amendment of a previous filing. • Item 6 and Item 9: A warning message will appear when a filer unchecks ‘‘Pooled Investment Fund.’’ Pooled Investment Fund will be automatically checked by the system in Item 9 when the filer selects Investment Company Act Section 3(c) in Item 6. • The Print screen, Form Description box will be updated to reflect that Form D is entitled ‘‘Notice of Exempt Offering of Securities.’’ The SRO options list in EDGARLink submission template 1, 2, and 3 will be updated to include FINRA and ARCA. The EDGARLite Form TA–2 (Annual Report of Transfer Agent activities filed pursuant to the Securities Exchange Act of 1934) is being updated to add the ‘‘Office of Thrift Supervision’’ to the option list of Appropriate Regulatory Agency (ARA). Validations associated with ARA value and the registrants file number will be added for the ‘‘Office of Thrift Supervision’’ such that the file number prefix must be ‘‘085–’’ and file number sequence number must be E:\FR\FM\16APR1.SGM 16APR1 Federal Register / Vol. 74, No. 72 / Thursday, April 16, 2009 / Rules and Regulations between 10000 and 14999. In addition, the validation for the ‘‘Comptroller of the Currency’’ will be modified such that the file number prefix must begin with ‘‘085’’ and have a sequence number between 10000 and 14999. The EDGARLite Form TA–W (Notice of Withdrawal from Registration as Transfer Agent) OMB expiration date displayed will be corrected to be ‘‘July 30, 2011.’’ 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 1520, Washington, DC 20549, on official business days between the hours of 10 a.m. and 3 p.m. 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).6 It follows that the requirements of the Regulatory Flexibility Act 7 do not apply. The effective date for the updated Filer Manual and the rule amendments is April 16, 2009. In accordance with the APA,8 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 9.14 is scheduled to become available on December 15, 2008. 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. tjames on PRODPC75 with RULES 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 1933,9 Sections 3, 12, 13, 14, 15, 23, and 35A of the Securities Exchange Act of 65 U.S.C. 553(b). U.S.C. 601–612. 8 5 U.S.C. 553(d)(3). 9 15 U.S.C. 77f, 77g, 77h, 77j, and 77s(a). 75 VerDate Nov<24>2008 13:29 Apr 15, 2009 Jkt 217001 1934,10 Section 319 of the Trust Indenture Act of 1939,11 and Sections 8, 30, 31, and 38 of the Investment Company Act of 1940.12 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: ■ 17597 1520, Washington, DC 20549, on official business days between the hours of 10 a.m. and 3 p.m. 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 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. Dated: April 8, 2009. By the Commission. Elizabeth M. Murphy, Secretary. [FR Doc. E9–8589 Filed 4–15–09; 8:45 am] 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 BILLING CODE 8010–02–P * Employment and Training Administration * * * * 2. Section 232.301 is revised to read as follows: ■ § 232.301 U.S.C. 78c, 78l, 78m, 78n, 78o, 78w, and 78ll. 11 15 12 15 PO 00000 20 CFR Part 655 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 5 (September 2008). The requirements for filing on EDGAR are set forth in the updated EDGAR Filer Manual, Volume II: ‘‘EDGAR Filing,’’ Version 10 (December 2008). 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 10 15 DEPARTMENT OF LABOR U.S.C. 77sss. U.S.C. 80a–8, 80a–29, 80a–30, and 80a–37. Frm 00009 Fmt 4700 Sfmt 4700 RIN 1205–AB55 Temporary Agricultural Employment of H–2A Aliens in the United States AGENCY: Employment and Training Administration, Labor. ACTION: Interim Final Rule. SUMMARY: The Department of Labor (‘‘Department’’ or ‘‘DOL’’) is amending its regulations to extend the transition period of the application filing procedures currently in effect for all H– 2A employers with a date of need on or before July 1, 2009, as established in the H–2A Final Rule published on December 18, 2008 and in effect as of January 17, 2009. The transition period is extended to include all employers with a date of need on or before January 1, 2010. DATES: This Interim Final Rule is effective April 16, 2009. The grounds for making the rule effective upon publication in the Federal Register are set forth in SUPPLEMENTARY INFORMATION below. Interested persons are invited to submit written comments on the Interim Final Rule on or before May 18, 2009. ADDRESSES: You may submit comments, identified by Regulatory Information Number (RIN) 1205–AB55, by any one of the following methods: Federal e-Rulemaking Portal: https:// www.regulations.gov: Follow the Web site instructions for submitting comments. E:\FR\FM\16APR1.SGM 16APR1

Agencies

[Federal Register Volume 74, Number 72 (Thursday, April 16, 2009)]
[Rules and Regulations]
[Pages 17595-17597]
From the Federal Register Online via the Government Printing Office [www.gpo.gov]
[FR Doc No: E9-8589]


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SECURITIES AND EXCHANGE COMMISSION

17 CFR Part 232

[Release Nos. 33-9022; 34-59728; 39-2464; IC-28691]


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 to reflect updates to the EDGAR 
system. The revisions are being made primarily to update EDGAR to 
support the potential rule where domestic and foreign large accelerated 
filers that use U.S. Generally Accepted Accounting Principles (GAAP) 
would provide to the Commission a new exhibit to their filings for 
their reporting periods that end as per the details specified in the 
final eXtensible Business Reporting Language (XBRL) rule. The revisions 
to the Filer Manual reflect changes within Volume II entitled EDGAR 
Filer Manual, Volume II: ``EDGAR Filing,'' Version 10 (December 2008). 
The updated manual

[[Page 17596]]

will be incorporated by reference into the Code of Federal Regulations.

DATES: Effective Date: April 16, 2009. The incorporation by reference 
of the EDGAR Filer Manual is approved by the Director of the Federal 
Register as of April 16, 2009.

FOR FURTHER INFORMATION CONTACT: In the Office of Information 
Technology, Rick Heroux, at (202) 551-8800; in the Office of 
Interactive Disclosure for questions concerning the XBRL mandate 
contact Jeffrey Naumann, Assistant Director of the Office of 
Interactive Disclosure, at (202) 551-5352; in the Division of 
Corporation Finance for questions regarding rescinded form types and 
Form D screen changes contact Gerry Laporte, Chief, Office of Small 
Business Policy, at (202) 551-3465, the addition of submission form 
types SH-ER, SH-ER/A, SH-NT, and SH-NT/A, contact Nicholas P. Panos, 
Office of Mergers and Acquisitions, Senior Special Counsel, at (202) 
551-3266, and changes to 8-K item descriptions, contact Cecile Peters, 
Office of Information Technology, Office Chief, at (202) 551-8135; and 
in the Division of Trading and Markets for the addition of FINRA and 
ARCA as new Self-Regulatory Organizations (SRO) and Thrift Supervision 
(OTS) as a new Appropriate Regulatory Agency (ARA) contact Carol 
Charnock, Regulation Specialist, at (202) 551-5542.

SUPPLEMENTARY INFORMATION: Today we are adopting an updated EDGAR Filer 
Manual, Volume II. 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.
---------------------------------------------------------------------------

    \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 September 24, 2008. See Release No. 33-8956 
(September 18, 2008) [73 FR 54943].
    \2\ This is the filer assistance software we provide filers 
filing on the EDGAR system.
---------------------------------------------------------------------------

    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 may consult the Filer Manual in conjunction with our 
rules governing mandated electronic filing when preparing documents for 
electronic submission.\4\
---------------------------------------------------------------------------

    \3\ See Rule 301 of Regulation S-T (17 CFR 232.301).
    \4\ See Release No. 33-8956 (September 18, 2008) [73 FR 54943] 
in which we implemented EDGAR Release 9.13. For a complete history 
of Filer Manual rules, please see the cites therein.
---------------------------------------------------------------------------

    In support of the potential rule regarding filing using XBRL and 
the other revisions being made, the EDGAR system is scheduled to be 
upgraded to Release 9.14 on December 15, 2008. Specifically for XBRL 
support, EDGARLink is being updated to allow domestic and foreign large 
accelerated filers that use U.S. Generally Accepted Accounting 
Principles (GAAP) to provide to the Commission a new exhibit to their 
filings for their reporting periods that end as per the details 
specified in the final eXtensible Business Reporting Language (XBRL) 
rule. All filings submitted to EDGAR must use the US GAAP 1.0 Final 
taxonomy. As part of this update, EDGAR will be performing a set of 
custom XBRL validation rules. Should a filing violate one of these 
rules, EDGAR will notify the filer. Submissions using the ICI 
taxonomies \5\ and older versions of US GAAP taxonomy will not be 
validated using these additional rules.
---------------------------------------------------------------------------

    \5\ The Commission also proposed to tag mutual fund risk/return 
summaries using XBRL. See Interactive Data for Mutual Fund Risk/
Return Summary (Proposing Release No. 33-8929). We are not proposing 
changes to the EDGAR Filer Manual for the mutual fund XBRL rule at 
this time, because it is anticipated that compliance with the rules 
will not be required until 2010. The EDGAR Filer Manual will be 
updated, to the extent necessary, before the compliance date for the 
mutual fund XBRL rule.
---------------------------------------------------------------------------

    EDGARLink submission templates 1 and 3 are also being updated to 
remove submission form types 10SB12B, 10SB12B/A, 10SB12G, 10SB12G/A, 
10QSB, 10QSB/A, SB-1, SB-1/A, SB-1MEF, SB-2, SB-2/A, and SB-2MEF, 
implementing the Commission's elimination of Forms SB-1, SB-2, 10-SB, 
10-QSB, and 10-KSB in Release No. 33-8876 (Dec. 19, 2007). EDGARLink 
submission template 3 was previously updated to add submission form 
types SH-ER, SH-ER/A, SH-NT, and SH-NT/A. It is highly recommended that 
filers download, install, and use the new EDGARLink software and 
submission templates to ensure that submissions will be processed 
successfully. Previous versions of the templates may not work properly. 
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, Volume II.
    The Commission will change the 8-K item 2.04 and 5.02 descriptions 
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. Item 2.04 will be called ``Triggering 
Events That Accelerate or Increase a Direct Financial Obligation or an 
Obligation-under an Off-Balance Sheet Arrangement.'' Item 5.02 will be 
called ``Departure of Directors or Certain Officers; Election of 
Directors; Appointment of Certain Officers; Compensatory Arrangements 
of Certain Officers.''
    Some Form D screen elements and Form D functionality will be 
updated. The Form D online application can be accessed from the EDGAR 
OnlineForms/XML Web site (https://www.onlineforms.edgarfiling.sec.gov) 
by logging in and selecting the ``File Form D'' link. Filers can also 
log in by clicking the ``Would you like to File a Form D?'' link from 
the EDGAR Portal Web site (https://www.portal.edgarfiling.sec.gov). The 
changes will be as follows:
    The Form D-OMB Approval information will be corrected to reflect 
the estimated average burden hours per response to be 4.0.
     The ``Accept'' and ``Decline'' buttons on the signature 
page will be removed. When a filer clicks the Submit button, each 
issuer identified is acknowledging that the contents of the filing are 
true.
     The menu on the left side of the Form D screen will be 
updated from ``FORM D SECTIONS'' to ``FORM D ITEMS.''
     Item 7--``Type of Filing'' will be updated so that the 
``Date of First Sale'' will be enabled when the filing is an amendment 
of a previous filing.
     Item 6 and Item 9: A warning message will appear when a 
filer un-checks ``Pooled Investment Fund.'' Pooled Investment Fund will 
be automatically checked by the system in Item 9 when the filer selects 
Investment Company Act Section 3(c) in Item 6.
     The Print screen, Form Description box will be updated to 
reflect that Form D is entitled ``Notice of Exempt Offering of 
Securities.''
    The SRO options list in EDGARLink submission template 1, 2, and 3 
will be updated to include FINRA and ARCA.
    The EDGARLite Form TA-2 (Annual Report of Transfer Agent activities 
filed pursuant to the Securities Exchange Act of 1934) is being updated 
to add the ``Office of Thrift Supervision'' to the option list of 
Appropriate Regulatory Agency (ARA). Validations associated with ARA 
value and the registrants file number will be added for the ``Office of 
Thrift Supervision'' such that the file number prefix must be ``085-'' 
and file number sequence number must be

[[Page 17597]]

between 10000 and 14999. In addition, the validation for the 
``Comptroller of the Currency'' will be modified such that the file 
number prefix must begin with ``085'' and have a sequence number 
between 10000 and 14999.
    The EDGARLite Form TA-W (Notice of Withdrawal from Registration as 
Transfer Agent) OMB expiration date displayed will be corrected to be 
``July 30, 2011.''
    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 1520, Washington, DC 20549, on 
official business days between the hours of 10 a.m. and 3 p.m. 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).\6\ It follows that the requirements 
of the Regulatory Flexibility Act \7\ do not apply.
---------------------------------------------------------------------------

    \6\ 5 U.S.C. 553(b).
    \7\ 5 U.S.C. 601-612.
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    The effective date for the updated Filer Manual and the rule 
amendments is April 16, 2009. In accordance with the APA,\8\ 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 9.14 is scheduled to become available on December 15, 2008. 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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    \8\ 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,\9\ Sections 3, 12, 
13, 14, 15, 23, and 35A of the Securities Exchange Act of 1934,\10\ 
Section 319 of the Trust Indenture Act of 1939,\11\ and Sections 8, 30, 
31, and 38 of the Investment Company Act of 1940.\12\
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    \9\ 15 U.S.C. 77f, 77g, 77h, 77j, and 77s(a).
    \10\ 15 U.S.C. 78c, 78l, 78m, 78n, 78o, 78w, and 78ll.
    \11\ 15 U.S.C. 77sss.
    \12\ 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

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), 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:


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 5 (September 2008). The requirements for filing 
on EDGAR are set forth in the updated EDGAR Filer Manual, Volume II: 
``EDGAR Filing,'' Version 10 (December 2008). 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 1520, 
Washington, DC 20549, on official business days between the hours of 10 
a.m. and 3 p.m. 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 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.

    Dated: April 8, 2009.

    By the Commission.
Elizabeth M. Murphy,
Secretary.
[FR Doc. E9-8589 Filed 4-15-09; 8:45 am]
BILLING CODE 8010-02-P
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