Open Meeting Agenda

Wednesday, August 26, 2020

Item 1: Modernization of Regulation S-K Items 101, 103, and 105
Office: Division of Corporation Finance
Staff: William Hinman, Felicia Kung, Sean Harrison

The Commission will consider whether to adopt amendments to modernize the description of business, legal proceedings, and risk factor disclosures that registrants are required to make pursuant to Regulation S-K. These disclosure items, which have not undergone significant revisions in over 30 years, would be updated to account for developments since the rules’ adoption or last revision, to improve disclosure for investors, and to simplify compliance for registrants. Specifically, the amendments are intended to improve the readability of disclosure documents, as well as discourage repetition and the disclosure of information that is not material.

For further information, please contact Sean Harrison in the Division of Corporation Finance at (202) 551-3430.