On March 1, the Securities and Exchange Commission adopted new rules that will require the use of hyperlinks to exhibits listed in the exhibit index to various Securities and Exchange Act filings, including 10-Ks, 10-Qs and 8-Ks.
The new rules don’t take effect until September 1, 2017, but there may be significant lead time involved in setting up the hyperlinks, particularly for companies that are long-time filers, so prompt attention to this requirement seems advisable.
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This publication is for general information only. It is not legal advice, and legal counsel should be contacted before any action is taken that might be influenced by this publication.
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