Interim Final Rule
Form 10-K Summary
Overview
We are adopting an interim final amendment to implement Section 72001 of the Fixing America’s Surface Transportation (“FAST”) Act. The interim final amendment provides that a registrant may, at its option, include a summary in its Form 10–K provided that each item in the summary includes a cross-reference by hyperlink to the material contained in the registrant’s Form 10–K to which such item relates.
Resources
Details
File Number
S7-09-16
Rule Type
Interim Final
Release Number
34-77969
SEC Issue Date
June 1, 2016
Effective Date
June 9, 2016
Federal Register Publish Date
June 9, 2016
Document Citation
81 FR 37132
RIN
3235-AL89