On October 8, 2020, the amendments to modernize disclosure requirements in Regulation S-K Item 101 (business description), Item 103 (legal proceedings), and Item 105 (risk factors), which we previously discussed here, were published in the Federal Register. The amendments go into effect 30 days after publication in the Federal Register and therefore will be effective on November 9, 2020. For registrants with a calendar fiscal year-end, the effective date of the amendments falls on the third quarter Form 10-Q filing deadline for accelerated filers and large accelerated filers, and prior to the November 16, 2020, filing deadline for non-accelerated filers. Continue reading >