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Updates to SEC C&DIs for insider trading plans
Publication date: 25 May 2023
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Updates to SEC C&DIs for insider trading plans
On May 25, the SEC’s Division of Corporation Finance issued three new compliance and disclosure interpretations (C&DIs) relating to insider trading plans, including clarifications to the implementation timing for new quarterly and annual disclosures in Item 408 of Regulation S-K. Calendar year-end companies that are not smaller reporting companies will be required to provide the quarterly disclosures beginning with their June 30, 2023 Form 10-Q and each quarter thereafter (including for the fourth quarter in the December 31, 2023 Form 10-K). Annual disclosures will be required for these companies beginning with the December 31, 2024 Form 10-K.
On May 25, the SEC’s Division of Corporation Finance issued three new compliance and disclosure interpretations (C&DIs) relating to insider trading plans, including clarifications to the implementation timing for new quarterly and annual disclosures in Item 408 of Regulation S-K. Calendar year-end companies that are not smaller reporting companies will be required to provide the quarterly disclosures beginning with their June 30, 2023 Form 10-Q and each quarter thereafter (including for the fourth quarter in the December 31, 2023 Form 10-K). Annual disclosures will be required for these companies beginning with the December 31, 2024 Form 10-K.
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