Article

The FAST Track to Disclosure: The SEC Amends Regulation S-K Rules

April 26, 2019

Reprinted with permission from The Legal Intelligencer, April 2019

On April 2, the Securities and Exchange Commission (SEC) published final rules to modernize and simplify certain disclosure requirements within Regulation S-K pursuant to the Fixing America’s Surface Transportation Act (FAST Act), which was signed in to law by President Barack Obama on Dec. 4, 2015. A majority of the amendments to Regulation S-K are effective May 2. Those with different effective or compliance dates are identified below.

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