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.
Expand Expand

Welcome to Viewpoint, the new platform that replaces Inform. Once you have viewed this piece of content, to ensure you can access the content most relevant to you, please confirm your territory.

signin option menu option suggested option contentmouse option displaycontent option contentpage option relatedlink option prevandafter option trending option searchicon option search option feedback option end slide