Adoption of Updated EDGAR Filer Manual, 56107-56109 [E9-26150]

Download as PDF Federal Register / Vol. 74, No. 209 / Friday, October 30, 2009 / Rules and Regulations and proposed to rescind AD 2007–26– 08, Amendment 39–15310 (72 FR 73258, December 27, 2007). Since we issued AD 2007–26–08, we have reconsidered this AD with respect to the determination of an unsafe condition. We issued AD 2007–26–08 in consideration of the MCAI from an aviation authority of another country to identify and correct an unsafe condition on an airplane. At that time, we were not aware that there were several Cessna Aircraft Company (Cessna) model airplanes equipped with the same blowdown bottle part number (P/N) 9910154–4. Before issuing an AD on domestic products, we prepare a risk assessment of the unsafe condition. A risk assessment was done for the Cessna model airplanes. The result of that assessment was not high enough to support AD action since the system is a backup system to the primary landing gear extension system. Based on this risk assessment, we reevaluated the existing AD against Reims Aviation Model 406 airplanes (AD 2007–26–08) and determined the condition identified in the AD is not an unsafe condition. Comments We gave the public the opportunity to participate in developing this AD. We received no comments on the NPRM or on the determination of the cost to the public. Conclusion We reviewed the available data and determined that air safety and the public interest require adopting the AD as proposed. FAA’s Determination and Requirements of the AD Rescission We are issuing this AD rescission because we evaluated all information and determined the condition identified in the existing AD is not unsafe and the AD is not necessary. srobinson on DSKHWCL6B1PROD with RULES Authority for This Rulemaking 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: 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 VerDate Nov<24>2008 16:17 Oct 29, 2009 Jkt 220001 56107 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. § 39.13 Regulatory Findings Effective Date (a) This airworthiness directive (AD) becomes effective December 4, 2009. We 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 this AD: (1) Is not a ‘‘significant regulatory action’’ under Executive Order 12866; (2) Is not a ‘‘significant rule’’ under 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 a regulatory evaluation of the estimated costs to comply with this AD and placed it in the AD Docket. Examining the AD Docket You may examine the AD docket on the Internet at https:// www.regulations.gov; or in person at the Docket Management Facility between 9 a.m. and 5 p.m., Monday through Friday, except Federal holidays. The AD docket contains the NPRM, the regulatory evaluation, any comments received, and other information. The street address for the Docket Office (telephone (800) 647–5527) is in the ADDRESSES section. Comments will be available in the AD docket shortly after receipt. List of Subjects in 14 CFR Part 39 Air transportation, Aircraft, Aviation safety, Safety. Adoption of the Amendment Accordingly, under the authority delegated to me by the Administrator, the FAA amends 14 CFR part 39 as follows: ■ PART 39—AIRWORTHINESS DIRECTIVES 1. The authority citation for part 39 continues to read as follows: ■ Authority: 49 U.S.C. 106(g), 40113, 44701. PO 00000 Frm 00021 Fmt 4700 Sfmt 4700 [Amended] 2. The FAA amends § 39.13 by rescinding AD 2007–26–08, Amendment 39–15310 (72 FR 73258, December 27, 2007): ■ 2007–26–08 R1 Reims Aviation S.A.: Amendment 39–16067; Docket No. FAA–2007–0115; Directorate Identifier 2007–CE–080–AD. Affected ADs (b) This AD rescinds AD 2007–26–08. Applicability (c) This AD applies to Model F406 airplanes, all serial numbers, that are: (1) equipped with landing gear emergency blowdown bottle part number (P/N) 9910154–4; and (2) certificated in any category. Issued in Kansas City, Missouri, on October 23, 2009. Kim Smith, Manager, Small Airplane Directorate, Aircraft Certification Service. [FR Doc. E9–26126 Filed 10–29–09; 8:45 am] BILLING CODE 4910–13–P SECURITIES AND EXCHANGE COMMISSION 17 CFR Part 232 [Release Nos. 33–9077; 34–60875; 39–2468; IC–28984] 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 made in EDGAR Release 9.17. The revisions were made primarily to enforce additional XBRL validation requirements to improve the quality of XBRL exhibits; to allow filers to electronically submit the withdrawal of application for exemptive or other relief from the Investment Companies Act as submission types APP WD and APP WD/A; and, to allow filers to add Subject Company related information for the submission types F–6, F–6/A, F– 6EF, and F–6POS. The revisions to the Filer Manual reflect changes within Volume I entitled EDGAR Filer Manual, Volume I: ‘‘General Information,’’ Version 8 (September 2009) and Volume E:\FR\FM\30OCR1.SGM 30OCR1 56108 Federal Register / Vol. 74, No. 209 / Friday, October 30, 2009 / Rules and Regulations srobinson on DSKHWCL6B1PROD with RULES II entitled EDGAR Filer Manual, Volume II: ‘‘EDGAR Filing,’’ Version 13 (September 2009). The updated manual will be incorporated by reference into the Code of Federal Regulations. DATES: Effective October 30, 2009 the incorporation by reference of certain publications listed in the rule is approved by the Director of the Federal Register as of October 30, 2009. FOR FURTHER INFORMATION CONTACT: In the Office of Interactive Disclosure for questions concerning additional XBRL validation requirements contact Jeffrey Naumann, Assistant Director of the Office of Interactive Disclosure, at (202) 551–5352; in the Division of Corporation Finance, for questions concerning Subject Company related information for the Forms F–6, F–6/A, F–6EF, and F–6POS and Form D contact Cecile Peters, Chief, Office of Information Technology, at (202) 551– 3600; in the Division of Investment Management for questions on the electronic filing of submission types APP WD and APP WD/A contact Ruth Armfield Sanders, Senior Special Counsel, Office of Legal and Disclosure, at (202) 551–6989; and in the Office of Information Technology, contact Rick Heroux, at (202) 551–8800. SUPPLEMENTARY INFORMATION: We are adopting an updated EDGAR Filer Manual, Volume I and 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 when preparing documents for electronic submission.4 The EDGAR system will be upgraded to Release 9.17 on September 28, 2009 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 August 4, 2009. See Release No. 33– 9058 (July 28, 2009) [74 FR 38523]. 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 No. 33–9058 (July 28, 2009) [74 FR 38523] in which we implemented EDGAR Release 9.16. VerDate Nov<24>2008 16:17 Oct 29, 2009 Jkt 220001 and will introduce the following changes: EDGAR will be upgraded to enforce additional XBRL validation requirements to improve the quality of XBRL exhibits. This change will enhance the validation process the EDGAR system uses to confirm compliance with the requirements in Chapter 6 of the EDGAR Filer Manual, Volume II: ‘‘EDGAR Filing’’. Minor clarifications were made to the instructions on XBRL/Interactive Data tagging. EDGAR will allow filers, who previously submitted on EDGAR or in paper an application for exemptive or other relief from the Investment Company Act, to electronically submit the withdrawal of such application as new submission types APP WD or APP WD/A on the EDGARLink Submission Template 3. EDGAR will allow filers to add Subject Company related information to the submission types F–6, F–6/A, F– 6EF, and F–6POS. These submission types are available on EDGARLink Submission Template 1. A minor change will be made to the online Form D to update the OMB expiration date. Minor backend processing changes are being made to ensure that online and third party Form D filings are validated consistently. 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. 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) 5. It follows that the requirements of the Regulatory Flexibility Act 6 do not apply. The effective date for the updated Filer Manual and the rule amendments is October 30, 2009. In accordance with the APA 7, 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 9.17 is scheduled to be available on September 28, 2009. 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 1933,8 Sections 3, 12, 13, 14, 15, 23, and 35A of the Securities Exchange Act of 1934,9 Section 319 of the Trust Indenture Act of 1939,10 and Sections 8, 30, 31, and 38 of the Investment Company Act of 1940.11 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: ■ § 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 8 (September 2009). The requirements for filing on EDGAR are set forth in the updated EDGAR Filer Manual, Volume II: 8 15 U.S.C. 77f, 77g, 77h, 77j, and 77s(a). U.S.C. 78c, 78l, 78m, 78n, 78o, 78w, and 78ll. 10 15 U.S.C. 77sss. 11 15 U.S.C. 80a–8, 80a–29, 80a–30, and 80a–37. 55 U.S.C. 553(b). 6 5 U.S.C. 601–612. 7 5 U.S.C. 553(d)(3). PO 00000 Frm 00022 Fmt 4700 9 15 Sfmt 4700 E:\FR\FM\30OCR1.SGM 30OCR1 Federal Register / Vol. 74, No. 209 / Friday, October 30, 2009 / Rules and Regulations ‘‘EDGAR Filing,’’ Version 13 (September 2009). 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, or call (202) 551–5850, 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. By the Commission. Dated: October 26, 2009. Elizabeth M. Murphy, Secretary. [FR Doc. E9–26150 Filed 10–29–09; 8:45 am] BILLING CODE 8011–01–P DEPARTMENT OF THE TREASURY Internal Revenue Service 26 CFR Parts 1 and 602 [TD 9469] RIN 1545–BH54 Section 108 Reduction of Tax Attributes for S Corporations AGENCY: Internal Revenue Service (IRS), Treasury. ACTION: Final regulations. This document contains final regulations that provide guidance on the manner in which an S corporation reduces its tax attributes under section 108(b) for taxable years in which the S corporation has discharge of indebtedness income that is excluded from gross income under section 108(a). In particular, the regulations address situations in which the aggregate srobinson on DSKHWCL6B1PROD with RULES SUMMARY: VerDate Nov<24>2008 16:17 Oct 29, 2009 Jkt 220001 amount of the shareholders’ disallowed section 1366(d) losses and deductions that are treated as a net operating loss tax attribute of the S corporation exceeds the amount of the S corporation’s excluded discharge of indebtedness income. The regulations affect S corporations and their shareholders. DATES: Effective Date: These regulations are effective on October 30, 2009. Applicability Date: For dates of applicability, see § 1.108–7(f)(2). FOR FURTHER INFORMATION CONTACT: Jennifer N. Keeney, (202) 622–3060 (not a toll-free number). SUPPLEMENTARY INFORMATION: Paperwork Reduction Act The collections of information contained in these final regulations were previously reviewed and approved by the Office of Management and Budget in accordance with the Paperwork Reduction Act of 1995 (44 U.S.C. 3507(d)) under control number 1545–2155. The collections of information in this final regulation are in § 1.108–7(d)(4). This information must be provided by S corporations that exclude discharge of indebtedness income from gross income under section 108(a) and shareholders of those S corporations. The information provided by shareholders will be used by S corporations to properly reduce their tax attributes under section 108(b). The information provided by S corporations will be used by shareholders of those S corporations to calculate their taxable income in succeeding taxable years. An agency may not conduct or sponsor, and a person is not required to respond to, a collection of information unless it displays a valid control number assigned by the Office of Management and Budget. Books or records relating to a collection of information must be retained as long as their contents may become material in the administration of any internal revenue law. Generally, tax returns and return information are confidential, as required by 26 U.S.C. 6103. Background This document contains amendments to the Income Tax Regulations (26 CFR Part 1) under section 108 of the Internal Revenue Code (Code). Section 61(a) provides that gross income means all income from whatever source derived, including (but not limited to) income from discharge of indebtedness, also known as cancellation of debt income (COD income). Section 108(a) provides an PO 00000 Frm 00023 Fmt 4700 Sfmt 4700 56109 exclusion from gross income for COD income if the discharge occurs while the taxpayer is bankrupt or insolvent, or if the indebtedness discharged is qualified farm indebtedness, certain qualified real property business indebtedness, or certain qualified principal residence indebtedness. In the case of a discharge of indebtedness during insolvency, the exclusion from income is limited to the amount by which the taxpayer is insolvent. Section 108(b) provides that the taxpayer must reduce certain specified tax attributes to the extent COD income is excluded from gross income under section 108(a)(1)(A), (B), or (C). Section 108(b) also provides the order in which these tax attributes must be reduced. Unless the taxpayer makes an election under section 108(b)(5) to first reduce the basis of depreciable property, section 108(b)(2)(A) provides that the first tax attribute to be reduced is any net operating loss for the taxable year of the discharge, and any net operating loss carryover to such taxable year. A notice of proposed rulemaking and a notice of public hearing (REG– 102822–08, 2008–38 IRB 744) were published in the Federal Register (73 FR 45656) on August 6, 2008, proposing amendments to the regulations regarding the manner in which an S corporation reduces its tax attributes under section 108(b) for taxable years in which the S corporation has discharge of indebtedness income that is excluded from gross income under section 108(a). A public hearing on the proposed regulations was scheduled for December 8, 2008 but was cancelled because no one requested to speak. However, comments responding to the proposed regulations were received. After consideration of these comments, the proposed regulations are adopted as revised by this Treasury decision. These final regulations generally retain the provisions of the proposed regulations, with the modifications discussed in this preamble. Summary of Comments and Explanation of Revisions A. Allocation of Excess Losses and Deductions After Section 108(b) Tax Attribute Reduction Section 108 provides special rules for an S corporation that has COD income. Section 108(d)(7)(A), as amended by the Job Creation and Worker Assistance Act of 2002, Public Law 107–147, provides, in part, that the rules under section 108(a) for the exclusion of COD income and under section 108(b) for the reduction of tax attributes are applied at the corporate level, including by not E:\FR\FM\30OCR1.SGM 30OCR1

Agencies

[Federal Register Volume 74, Number 209 (Friday, October 30, 2009)]
[Rules and Regulations]
[Pages 56107-56109]
From the Federal Register Online via the Government Printing Office [www.gpo.gov]
[FR Doc No: E9-26150]


=======================================================================
-----------------------------------------------------------------------

SECURITIES AND EXCHANGE COMMISSION

17 CFR Part 232

[Release Nos. 33-9077; 34-60875; 39-2468; IC-28984]


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 made in EDGAR Release 9.17. The revisions were made primarily to 
enforce additional XBRL validation requirements to improve the quality 
of XBRL exhibits; to allow filers to electronically submit the 
withdrawal of application for exemptive or other relief from the 
Investment Companies Act as submission types APP WD and APP WD/A; and, 
to allow filers to add Subject Company related information for the 
submission types F-6, F-6/A, F-6EF, and F-6POS. The revisions to the 
Filer Manual reflect changes within Volume I entitled EDGAR Filer 
Manual, Volume I: ``General Information,'' Version 8 (September 2009) 
and Volume

[[Page 56108]]

II entitled EDGAR Filer Manual, Volume II: ``EDGAR Filing,'' Version 13 
(September 2009). The updated manual will be incorporated by reference 
into the Code of Federal Regulations.

DATES: Effective October 30, 2009 the incorporation by reference of 
certain publications listed in the rule is approved by the Director of 
the Federal Register as of October 30, 2009.

FOR FURTHER INFORMATION CONTACT: In the Office of Interactive 
Disclosure for questions concerning additional XBRL validation 
requirements contact Jeffrey Naumann, Assistant Director of the Office 
of Interactive Disclosure, at (202) 551-5352; in the Division of 
Corporation Finance, for questions concerning Subject Company related 
information for the Forms F-6, F-6/A, F-6EF, and F-6POS and Form D 
contact Cecile Peters, Chief, Office of Information Technology, at 
(202) 551-3600; in the Division of Investment Management for questions 
on the electronic filing of submission types APP WD and APP WD/A 
contact Ruth Armfield Sanders, Senior Special Counsel, Office of Legal 
and Disclosure, at (202) 551-6989; and in the Office of Information 
Technology, contact Rick Heroux, at (202) 551-8800.

SUPPLEMENTARY INFORMATION: We are adopting an updated EDGAR Filer 
Manual, Volume I and 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 August 4, 2009. See Release No. 33-9058 (July 28, 
2009) [74 FR 38523].
    \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. 33-9058 (July 28, 2009) [74 FR 38523] in 
which we implemented EDGAR Release 9.16.
---------------------------------------------------------------------------

    The EDGAR system will be upgraded to Release 9.17 on September 28, 
2009 and will introduce the following changes: EDGAR will be upgraded 
to enforce additional XBRL validation requirements to improve the 
quality of XBRL exhibits. This change will enhance the validation 
process the EDGAR system uses to confirm compliance with the 
requirements in Chapter 6 of the EDGAR Filer Manual, Volume II: ``EDGAR 
Filing''. Minor clarifications were made to the instructions on XBRL/
Interactive Data tagging.
    EDGAR will allow filers, who previously submitted on EDGAR or in 
paper an application for exemptive or other relief from the Investment 
Company Act, to electronically submit the withdrawal of such 
application as new submission types APP WD or APP WD/A on the EDGARLink 
Submission Template 3.
    EDGAR will allow filers to add Subject Company related information 
to the submission types F-6, F-6/A, F-6EF, and F-6POS. These submission 
types are available on EDGARLink Submission Template 1.
    A minor change will be made to the online Form D to update the OMB 
expiration date. Minor backend processing changes are being made to 
ensure that online and third party Form D filings are validated 
consistently.
    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.
    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) \5\. It follows that the 
requirements of the Regulatory Flexibility Act \6\ do not apply.
---------------------------------------------------------------------------

    \5\ 5 U.S.C. 553(b).
    \6\ 5 U.S.C. 601-612.
---------------------------------------------------------------------------

    The effective date for the updated Filer Manual and the rule 
amendments is October 30, 2009. In accordance with the APA \7\, 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 9.17 is scheduled to be available on September 28, 2009. 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.
---------------------------------------------------------------------------

    \7\ 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,\8\ Sections 3, 12, 
13, 14, 15, 23, and 35A of the Securities Exchange Act of 1934,\9\ 
Section 319 of the Trust Indenture Act of 1939,\10\ and Sections 8, 30, 
31, and 38 of the Investment Company Act of 1940.\11\
---------------------------------------------------------------------------

    \8\ 15 U.S.C. 77f, 77g, 77h, 77j, and 77s(a).
    \9\ 15 U.S.C. 78c, 78l, 78m, 78n, 78o, 78w, and 78ll.
    \10\ 15 U.S.C. 77sss.
    \11\ 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), 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 8 (September 2009). The requirements for filing 
on EDGAR are set forth in the updated EDGAR Filer Manual, Volume II:

[[Page 56109]]

``EDGAR Filing,'' Version 13 (September 2009). 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, or call (202) 551-5850, 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.

    By the Commission.

    Dated: October 26, 2009.
Elizabeth M. Murphy,
Secretary.
[FR Doc. E9-26150 Filed 10-29-09; 8:45 am]
BILLING CODE 8011-01-P
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