alerts & publications
Fast Act Implementation: SEC to Allow Summary Section in Form 10-KJune 30, 2016
On June 1, 2016, the Securities and Exchange Commission issued an interim rule amending Form 10-K to permit the inclusion of a discrete summary of business and financial information contained elsewhere in the annual report. The rule implements Section 72001 of the Fixing America’s Surface Transportation Act (the “FAST Act”), and became effective on June 9, 2016, upon its publication in the Federal Register. The rule’s Adopting Release is available here, and the SEC is seeking public comment on the interim rule through July 9, 2016.
1 Exchange Act Release No. 34-77969.
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