Executive Compensation and Insider Practice Implications of the New Form 8-K Reporting Requirements Revised Based on SEC Interpretive Release
12.15.2004
New SEC rules expanding the events triggering a Form 8-K filing requirement became effective on August 23, 2004. These new rules have significantly affected the disclosure required by a public company with respect to events involving its officers and directors. Public companies need to have in place procedural controls to make sure that their reporting of these events complies with the new disclosure requirements.
