The purpose of this Report is to describe the U.S. Securities and Exchange Commission’s plans for implementing the Plain Writing Act of 2010 (Act). The Act is intended to make it easy for the public to understand government documents. The SEC, like other federal agencies, must write documents in plain writing, which the Act defines as writing that is “clear, concise, well-organized, and follows other best practices appropriate to the subject or field and intended audience.” Plain writing avoids jargon, redundancy, ambiguity, and obscurity.