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SEC Special Studies Archive: 2005

The Commission or Commission staff often undertake special projects to study and report on current trends and issues facing the securities industry. These files will be updated on a periodic basis.

Studies currently available include:

Additional Archives

Date Study
Jun. 15, 2005 Report and Recommendations Pursuant to Section 401(c) of the Sarbanes-Oxley Act of 2002 On Arrangements with Off-Balance Sheet Implications, Special Purpose Entities, and Transparency of Filings by Issuers
Section 401(c) directs the Commission to complete a study of filings by issuers to determine the extent of off-balance sheet transactions and the use of special purpose entities and whether generally accepted accounting rules result in financial statements transparently reflecting the economics of such transactions. The Report describes the staff’s study, details its findings, and provides specific recommendations.
May 16, 2005 Staff Report Concerning Examinations of Select Pension Consultants
This staff report summarizes an examination sweep into the practices of pension consultants, particularly focused on any conflicts of interest in their operations, and was initiated as part of the SEC’s program to identify and investigate risks in the securities industry. It details the findings from these examinations.
Apr. 29, 2005 Exemptive Rule Amendments of 2004: The Independent Chair Condition (PDF, 762KB)
The Commission submitted the staff's report to the Senate Committee on Appropriations on April 29, 2005, pursuant to the Consolidated Appropriations Act, 2005. The report, pursuant to that Act (i) provides a justification for the independent chair condition of the 2004 amendments to certain of the Commission's exemptive rules, and (ii) analyzes whether mutual funds chaired by independent directors perform better, have lower expenses, or have better compliance records than mutual funds chaired by interested directors.
See also: Adopting Release, IC-26520
Apr. 20, 2005 Report on Administrative Proceedings for the Period October 1, 2004 through March 31, 2005

Modified: 04/28/2009