Follow-Up on Regulation S-K Modernization and Simplification

With the April 2, 2019 Federal Register publication of the US Securities and Exchange Commission’s adopting release on its amendments to certain disclosure requirements of Regulation S-K and related rules and forms, the amendments regarding the redaction of confidential information in material contracts became effective. Most of the remaining amendments will become effective on May 2, 2019. In addition, the SEC staff announced guidance on the new rules and procedures for the filing of exhibits containing immaterial, competitively harmful information. This Legal Update provides further details and notes related practical considerations for companies.