News & Resources

Whether you want to read the full article, or just get a quick overview that includes what it means for you, you’ll find the latest SEC-related news here.

Flash Reports
10 Feb, 2025

Form SHO Deadline Pushed Back to 2026

The SEC issued a press release on Friday, February 7th, with a decision to provide a temporary exemption from compliance with Rule 13f-2 and Form SHO reporting until 2026. As a result of the exemption, the first reporting period will now be January 2026.

Resources
20 Mar, 2023

Variable Contracts Rule 498A

As of March 2020, the SEC adopted a new final rule, 498A, and form amendments which intend to modernize disclosure requirements and allow investors to make more informed decisions about variable annuity and variable life insurance contracts.

Resources
20 Mar, 2023

Tailored Shareholder Report Final Rule

The purpose of the Tailored Shareholder Report Final Rule is to enable investors to identify and access key information clearly and concisely.

Resources
20 Mar, 2023

Shareholder Reports Rule 30e-3

On June 4, 2018, the SEC adopted a final rule allowing certain funds the option (not required) to satisfy the obligation for delivering shareholder reports via “notice and access.”

Resources
20 Mar, 2023

iXBRL Tagging Requirements for Closed-End Funds

As part of the U.S. Securities and Exchange Commission’s Final Rule on Securities Offering Reform for Closed-End Investment Companies, closed-end funds and business development companies are required to submit Interactive Data Files (XBRL format) with compliance dates beginning August 1, 2022.

Resources
20 Mar, 2023

Inline XBRL

On June 28, 2018 the SEC issued a final rule requiring mutual funds to file iXBRL for risk/return summary information with the intention of improving the quality, usefulness and timeliness of the data.

Resources
20 Mar, 2023

Exhibit Hyperlinks

The SEC recently passed a new final rule regarding hyperlinking of exhibits within filings, as well as exhibit references in Part C of registration statements.

Resources
20 Mar, 2023

Helpful Links

We’ve rounded up some helpful links so you can quickly access the information you need.

Flash Reports
12 Jan, 2023

EDGAR Filing Requirements and Form 144 Filings

As part of the U.S. Securities and Exchange Commission’s Final Rule on Updating EDGAR Filing Requirements and Form 144 Filings, reporting companies are required, with compliance dates beginning on January 11, 2023, to submit certain documents electronically, including “glossy” annual reports, notices of exempt solicitations and preliminary roll-up communications, and notices of sales of securities of certain issuers.

Flash Reports
15 Dec, 2022

Amendments to Form 13F

The SEC recently adopted amendments to Form 13F, and the changes go into effect in less than a month, on January 3, 2023.

Flash Reports
12 Oct, 2022

Disclosure and iXBRL Tagging Requirements for Pay versus Performance

As part of the U.S. Securities and Exchange Commission’s Final Rule on Pay versus Performance, reporting companies are required to include certain additional language and tabular disclosures in Schedule 14A and Schedule 14C filings, using machine-readable interactive data files (iXBRL format) with compliance dates beginning for fiscal years ending on or after December 16, 2022.