What's New in the Division of Corporation Finance
October 2016

Compliance and Disclosure Interpretations

• Securities Act Rules (UPDATED 10/19/2016)
  • Section 271. Rule 701 — Exemption for Offers and Sales of Securities Pursuant to Certain Compensatory Benefit Plans and Contracts Relating to Compensation
    • Revised C&DI 271.04
    • New C&DI 271.24
  • Section 532. Rule 144(c) — Holding Period for Restricted Securities
    • Revised C&DI 532.06
• Regulation S-K (UPDATED 10/18/2016)
  • New Section 128C — Item 402(u) Pay Ratio Disclosure
    • New Question 128C.01
    • New Question 128C.02
    • New Question 128C.03
    • New Question 128C.04
    • New Question 128C.05
• Regulation S-K (UPDATED 10/18/2016)
  • New Section 128C — Item 402(u) Pay Ratio Disclosure
    • New Question 128C.01
    • New Question 128C.02
    • New Question 128C.03
    • New Question 128C.04
    • New Question 128C.05

No-Action, Interpretive and Exemptive Letters

• Standard Industries Inc., October 25, 2016
   
• Ivy NextShares, October 20, 2016
   
• First Trust Exchange-Traded Fund VIII, October 6, 2016
   

Rules, Regulations and Schedules

• Regulation S-K [17 CFR 229]
  Item 402(c)(2)(x) [17 CFR 229.402(c)(2)(x)] and Related Item 402 Sections as of July 20, 2010
  For the Pay Ratio Rule