Authors: Ryan Castillo and James Alford

Form 8-K is a report public companies must file with the Securities and Exchange Commission (“SEC”) to announce major corporate events on a current basis. All US “reporting” companies are responsible for filing Forms 8-K to disclose recent material transactions or occurrences. Form 8-K lists the types of “reportable events” that trigger the requirement to file a Form 8-K and prescribes the related information to be included in the report. A reporting company may also voluntarily disclose certain other events on Form 8-K. Subject to certain exceptions described below, a Form 8-K must generally be filed within four business days of the triggering event.

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