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Section 174. Rule 175 — Liability for Certain Statements by Issuers
us SEC - C&DI - Securities Act Rules
Question 174.01
Question: Rule 175 provides a safe harbor for forward-looking statements made by or on behalf of an issuer that are contained in (1) a document filed with the Commission, (2) Part I of a Form 10-Q or (3) an annual report to security holders meeting the requirements of Exchange Act Rule 14a-3(b) and (c) or Rule 14c-3(a) and (b). Does Rule 175’s forward-looking statements safe harbor also apply to statements made in a Form 6-K, notwithstanding the fact that Form 6-K is not explicitly mentioned in Rule 175 and the form is submitted and not “filed”?
Answer: Yes. The rationale for the forward-looking statements safe harbor applies with equal force to statements in Form 6-K reports as it does to statements in annual reports and Form 10-Q reports. [Jan. 26, 2009]
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