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U.S. Securities and Exchange Commission

Small Business Rules and Other Items

Many of the links below will take you directly to the relevant rule, regulation, form or other item. Some will take you to an index from which you may select the desired item from among those listed. In those cases, the descriptions on this page include, in brackets, the specific citation to look for in the index.

Rules Description
Rule 144 Persons deemed not to be engaged in a distribution and therefore not underwriters [17 CFR 230.144]
Rule 147 Exemption for intrastate offers and sales of securities [17 CFR 230.147]
Rule 701 Exemption for offers and sales of securities pursuant to certain compensatory benefit plans and contracts relating to compensation [17 CFR 230.701]

Regulations Description
Regulation A Conditional small issues exemption from registration under the Securities Act of 1933 [17 CFR 230.251 - 230.263]
Regulation C General registration and filing requirements [17 CFR 230.400 - 230.494]
Regulation D Rules governing the limited offer and sale of securities without registration under the Securities Act [17 CFR 230.500 - 230.508]
Regulation CE Coordinated exemption for certain issues of securities exempt under California law [17 CFR 230.1001]
Regulation S-X Financial statement requirements
Regulation S-K Integrated disclosure requirements
Regulation S-T Electronic filing rules

Forms Description
Form 1-A Regulation A offering statement under the Securities Act
Form D Notice of exempt offering of securities
Form 144 Notice of proposed sale of securities pursuant to Rule 144 under the Securities Act
Form S-1 Registration statement under the Securities Act

Other Description
Pub. L. 96-977 Title V Omnibus Small Business Capital Formation Act of 1980

Modified: 07/08/2015