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SEC Updates Business, Legal Proceedings and Risk Factor Requirements of Regulation S-K

August 31, 2020, Covington Alert

On August 26, 2020, the Securities and Exchange Commission (SEC) adopted amendments to the business (Item 101), legal proceedings (Item 103) and risk factor (Item 105) disclosure requirements of Regulation S-K. These amendments are part of the SEC’s ongoing Disclosure Effectiveness Initiative, the goal of which is to modernize the business and financial disclosure requirements of Regulation S-K, Regulation S-X, and related rules and forms.

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