Overview

The Securities and Exchange Commission ("Commission') is adopting technical amendments to various rules, forms and schedules under the Securities Act of 1933 ("Securities Act') and the Securities Exchange Act of 1934 ("Exchange Act'). The Commission also is making certain technical changes to the Codification of Financial Reporting Policies ("CFRP'). These revisions are necessary to conform those rules, forms, schedules and the CFRP to two recently issued Statements of Financial Accounting Standards ("SFAS') issued by the Financial Accounting Standards Board ("FASB'). SFAS 141 (revised 2007), Business Combinations, and SFAS 160, Noncontrolling Interests in Consolidated Financial Statements--an amendment of ARB No. 51 (collectively "Statements') were both issued in December 2007. The technical amendments include revision of certain rules in Regulation S- X, certain items in Regulation S-K, certain sections in the CFRP and various forms and schedules prescribed under the Securities Act and Exchange Act.