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Section 209. Item 2.05 Costs Associated with Exit or Disposal Activities
us SEC - C&DI - Exchange Act Form 8-K
209.01 An Item 2.05 Form 8-K filing requirement is triggered when a registrant’s board or board committee, or the registrant’s officer(s) authorized to take such action if board action is not required, commits the registrant to a “plan of termination” that meets the description of such a plan in paragraph 8 of SFAS No. 146, under which material charges will be incurred under generally accepted accounting principles applicable to the registrant under the plan. The “plan of termination” need not fall within an “exit activity,” as defined in SFAS No. 146, or otherwise constitute an “exit or disposal plan” (or part of one), to trigger an Item 2.05 Form 8-K filing requirement. [April 2, 2008]
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