Securities and Exchange Commission April 2, 2019 – Federal Register Recent Federal Regulation Documents

FAST Act Modernization and Simplification of Regulation S-K
Document Number: 2019-05695
Type: Rule
Date: 2019-04-02
Agency: Securities and Exchange Commission, Agencies and Commissions
We are adopting amendments to modernize and simplify certain disclosure requirements in Regulation S-K, and related rules and forms, in a manner that reduces the costs and burdens on registrants while continuing to provide all material information to investors. The amendments are also intended to improve the readability and navigability of disclosure documents and discourage repetition and disclosure of immaterial information. To provide for a consistent set of rules to govern incorporating information by reference and hyperlinking, we are also adopting parallel amendments to several rules and forms applicable to investment companies and investment advisers, including amendments that would require certain investment company filings to be submitted in HyperText Markup Language format.