With respect to a plan adopted by more than one such corporation, the applicable limitations provided by section a shall be determined as if all such employers were a single employer, and allocated to each employer in accordance with regulations prescribed by the Secretary.
Some of the interpretations included here were originally published in the sources noted above, and have been revised in some cases.
The bracketed date following each interpretation is the latest date of publication or revision. Form Sec 402 week 4 assignment 1 — General Guidance Question If so, under what item of the periodic report should the event be disclosed?
The registrant may disclose triggering events, other than Items 4. Other items of Form 8-K refer also to majority-owned subsidiaries such as Item 2. Should registrants interpret all Form 8-K Items as applying the triggering event to the registrant and subsidiaries, other than items that obviously apply only at the registrant level, such as changes in directors and principal officers?
Triggering events apply to registrants and subsidiaries.
For example, entry by a subsidiary into a non-ordinary course definitive agreement that is material to the registrant is reportable under Item 1.
If a Form 8-K contains audited annual financial statements that are a revised version of financial statements previously filed with the Commission and have been revised to reflect the effects of certain subsequent events, such as discontinued operations, a change in reportable segments or a change in accounting principle, then under Item b i of Regulation S-K, the filer must submit an interactive data file with the Form 8-K for those revised audited annual financial statements.
Item b ii of Regulation S-K and Paragraph 6 b of General Instruction C of Form 6-K permit a filer to voluntarily submit an interactive data file with a Form 8-K or 6 K, respectively, under specified conditions. Is a filer permitted to voluntarily submit an interactive data file with a Form 8-K or 6-K for other financial statements that may be included in the Form 8-K or 6-K, but for which an interactive data file is not required to be submitted?
For example, if the Form 6-K contains interim financial statements other than pursuant to the nine-month updating requirement of Item 8. If a filer is required to submit an interactive data file with a form other than a Form 8-K or 6-K, may the filer satisfy this requirement by submitting the interactive data file with a Form 8-K or 6-K?
If a filer does not submit an interactive data file with a form as required, the filer must amend the form to include the interactive data file. If an agreement that was not material at the time the registrant entered into it becomes material at a later date, must the registrant file an Item 1.
If an agreement becomes material to the registrant but was not material to the registrant when it entered into, or amended, the agreement, the registrant need not file a Form 8-K under Item 1.
In any event, the registrant must file the agreement as an exhibit to the periodic report relating to the reporting period in which the agreement became material if, at any time during that period, the agreement was material to the registrant.
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In this regard, the registrant would apply the requirements of Item of Regulation S-K to determine if the agreement must be filed with the periodic report. Is a placement agency or underwriting agreement a material definitive agreement for purposes of Item 1.
If so, does the requirement to disclose the parties to the agreement require disclosure of the name of the placement agent or underwriter?
The registrant must determine whether specific agreements are material using established standards of materiality and with reference to Instruction 1 to Item 1. If the registrant determines that such an agreement requires filing under Item 1.
Must a material definitive agreement be summarized in the body of the Form 8-K if it is filed as an exhibit to the Form 8-K?
In some cases, the agreement may be so brief that it may make sense to disclose all the terms of the agreement into the body of the Form 8-K. A material definitive agreement has an advance notice provision that requires days advance notice to terminate.
The counterparty delivers to the registrant written advance notice of termination. Even though the registrant intends to negotiate with the counterparty and believes in good faith that the agreement will ultimately not be terminated, is an Item 1. Although Instruction 1 to Item 1.
A material definitive agreement expires automatically on June 30, X, but is continued for successive one-year terms until the next June 30th unless one party sends a non-renewal notice during a day window period six months before the automatic renewal — in other words, January.
Does non-renewal of this type of agreement by sending the notice in January trigger Item 1. The triggering event is the sending of the notice in January, not the termination of the agreement on June 30th.
However, automatic renewal in accordance with the terms of the agreement in other words, when no non-renewal notice is sent does not trigger the filing of an Item 1. A material definitive agreement expires on June 30, X.
It provides that either party may renew the agreement for another one-year term ending on June 30th if it sends a renewal notice to the other party during January, and the other party does not affirmatively reject that notice in February.
If neither party sends a renewal notice during January, which means that the agreement terminates on June 30th, is an Item 1.Study Flashcards On SEC WEEK 4 Assignment 1 - Developing the Corporate Strategy for Information Security at webkandii.com Quickly memorize the terms, phrases and much more.
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