What are the Exemptions from SEC Rule 15c2-12? securities to event disclosures. This change alleviates potential conflicts between Subtopic 855-10 and the SEC’s requirements… Material Contracts — Confidential Treatment Requests. 5 Flickr 6LinkedIn 7 Pinterest 8 Email Updates, Entry into a Material Definitive Agreement, Termination of a Material Definitive Agreement, Mine Safety - Reporting of Shutdowns and Patterns of Violations, Completion of Acquisition or Disposition of Assets, Results of Operations and Financial Condition, Creation of a Direct Financial Obligation or an Obligation under an Off-Balance Sheet Arrangement of a Registrant, Triggering Events That Accelerate or Increase a Direct Financial Obligation or an Obligation under an Off-Balance Sheet Arrangement, Costs Associated with Exit or Disposal Activities, Notice of Delisting or Failure to Satisfy a Continued Listing Rule or Standard; Transfer of Listing, Material Modification to Rights of Security Holders, Changes in Registrant's Certifying Accountant, Non-Reliance on Previously Issued Financial Statements or a Related Audit Report or Completed Interim Review, Departure of Directors or Certain Officers; Election of Directors; Appointment of Certain Officers; Compensatory Arrangements of Certain Officers, Amendments to Articles of Incorporation or Bylaws; Change in Fiscal Year, Temporary Suspension of Trading Under Registrant's Employee Benefit Plans, Amendment to Registrant's Code of Ethics, or Waiver of a Provision of the Code of Ethics, Submission of Matters to a Vote of Security Holders, ABS Informational and Computational Material, Change in Credit Enhancement or Other External Support, Other Events (The registrant can use this Item to report events that are not specifically called for by Form 8-K, that the registrant considers to be of importance to security holders. For more information on materiality and the duty Reg. 1 Twitter 2 Facebook 3RSS 4YouTube You may wish to read answers to Frequently Asked Questions about the implementation and interpretation of the Form 8-K items, produced by the staff of the Division of Corporation Finance.. STAY CONNECTED § 229.103 (Item 103) Legal proceedings. (a) Describe briefly any material pending legal proceedings, other than ordinary routine litigation incidental to the business, to which the registrant or any of its subsidiaries is a party or of which any of their property is the subject. New Event Notice Requirements. In general, the amendments require municipal issuers and borrowers entering into continuing disclosure undertakings required by the Rule to agree to provide notice within 10 business days after the incurrence of a material “financial obligation” (referred to in this post as “ Event 15 ”) and the occurrence of a default, breach, or similar event relating to a “financial obligation” that reflects financial difficulties (referred to in this post as “ Event 16 … Where there is a statute or regulation mandating disclosure (such as Regulation FD). ). 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