EDGAR Release 23.4

On December 18, 2023, EDGAR Release 23.4 will introduce the following changes:

• EDGAR will be updated to enable filers to comply with certain cybersecurity disclosure requirements. Item 1.05 will be added to the following forms to allow registrants to disclose information about a cybersecurity incident that is material to the registrant: Forms 8-K, 8-K12B, 8-K12G3, 8-K15D5, 8-K/A, 8-K12B/A, 8-K12G3/A, and 8-K15D/A. See Release 33-11216, Cybersecurity Risk Management, Strategy, Governance, and Incident Disclosure, adopted July 26, 2023.
• EDGAR will be updated to support a new taxonomy - FND - with 2023 and 2022 versions. This will allow filers to comply with the “Investment Company Names” rule amendments (see Release 33-11238A, adopted September 20, 2023). As part of this Release, EDGAR will also be updated to accept Inline XBRL submissions on Forms N-8B-2 and S-6. Refer to Volume II of the EDGAR Filer Manual for additional details.
• EDGAR will be updated to allow filers to voluntarily submit submission types Schedule 13D and Schedule 13D/A online in a structured XML format until December 18, 2024, on which date compliance with the structured data requirement for Schedules 13D and 13G will be required. Submission types Schedule 13D and Schedule 13D/A may be accessed by selecting the Schedule 13D link from the left navigation pane on the EDGAR Online Forms Management Website, under “Make a Filing.”
  • Submission types Schedule 13D and Schedule 13D/A may be filed using the new online version available on the EDGAR Online Forms Management Website or constructed by filers according to the new "EDGAR Form Schedule 13D XML Technical Specification" document available on https://www.sec.gov/submit-filings/technical-specifications.

    NOTE: Filers will be able to continue submitting Schedule 13D and Schedule 13D/A in HTML or ASCII (text) format on the EDGAR Filings (EDGAR Link Online) website or as a Filer Constructed submission prior to December 18, 2024, when compliance with the structured data requirement for Schedules 13D and 13G will be required.

• EDGAR will be updated to allow filers to voluntarily submit submission types Schedule 13G and Schedule 13G/A online in a structured XML format until December 18, 2024, on which date compliance with the structured data requirement for Schedules 13D and 13G will be required. Submission types Schedule 13G and Schedule 13G/A may be accessed by selecting the Schedule 13G link from the left navigation pane on the EDGAR Online Forms Management Website, under “Make a Filing.”
  • Submission types Schedule 13G and Schedule 13G/A may be filed using the new online version available on the EDGAR Online Forms Management Website or constructed by filers according to the new "EDGAR Form Schedule 13G XML Technical Specification" document available on https://www.sec.gov/submit-filings/technical-specifications.

    NOTE: Filers will be able to continue submitting Schedule 13G and Schedule 13G/A in HTML or ASCII (text) format on the EDGAR Filings (EDGAR Link Online) website or as Filer Constructed submission prior to December 18, 2024, when compliance with the structured data requirement for Schedules 13D and 13G will be required.

• EDGAR will be updated to remove N-LIQUID and N-LIQUID/A from the EDGARLink Online Form Submission Types list. Filers will be unable to submit N-LIQUID and N-LIQUID/A as these versions of the form are no longer in effect. Filers should instead submit Form N-RN.
• EDGAR will be updated to remove links to the invalid ASCII/HTML versions of Form 24F-2NT and 24F-2NT/A from the EDGARLink Online Form Submission Types list. Beginning February 1, 2022, filers have been required to submit submission types 24F-2NT and 24F-2NT/A in a structured XML format. Submission types 24F-2NT and 24F-2NT/A may be accessed by selecting the 24F-2 link on the EDGAR Filing Website, under “Online Forms.”
• EDGAR will be updated to remove F-4EF and F-4 POS from the EDGARLink Online Form Submission Types list. Filers will be unable to submit F-4EF and F-4 POS submissions. NOTE: F-4EF/A has been previously rescinded.

On January 29, 2024, EDGAR Release 24.0.1 will introduce the following change:

• On October 13, 2021, the Commission adopted amendments to modernize filing fee disclosure and payment methods (Release 33-10997). Beginning January 29, 2024, filers can voluntarily choose to comply with the rule's requirements to disclose filing fee calculation table(s) and related information in the EX-FILING FEES exhibit in Inline XBRL format for 72 fee-bearing submission types. The Inline XBRL filing fee requirements will be phased-in over a period of approximately 18 months as follows:
  • January 29, 2024 — Filers voluntarily file fee data in Inline XBRL format (approximately six months prior to July 31, 2024)
  • July 31, 2024 — Large Accelerated Filers required to submit fee data in Inline XBRL format
  • July 31, 2025 — Compliance by all filers required, including certain investment companies that file registrations on Forms N-2 and N-14

  Filers have the option to construct structured filing fee information within EDGAR, using the Fee Exhibit Preparation Tool (FEPT). FEPT includes features such as prompts, explanations, and automated calculations to produce a filing fee exhibit (EX-FILING FEES) in submission-ready format. Filers using FEPT to construct the EX-FILING FEES in EDGAR generally will receive error and warning messages before they submit a filing. Filers that construct this structured information outside of FEPT, however, will receive error and warning messages after they submit filings. Initially, validation failures caused by incorrect or incomplete structured filing fee-related information generally will result in a warning to filers and a flag for staff follow up, but EDGAR will accept the filing. However, approximately three months after all filers are required to comply with the structuring requirement, the Commission will suspend filings rather than issue warnings for incorrect or incomplete structured filing fee-related information. Commission staff will provide advance notice of the specific date of the change to filers.

  Instructions for the filing fee exhibit are included in Chapter 4 (Filing Fee Information) and Chapter 7 (Preparing and Transmitting EDGARLink Online Submissions) of the "EDGAR Filer Manual, Volume II: EDGAR Filing."

On February 5, 2024, EDGAR Release 24.0.2 will introduce the following change:

• The filing “cut-off” times will be extended for Schedule 13D, Schedule 13G, and corresponding amendments, from 5:30 p.m. to 10:00 p.m. Eastern time. These filings will  have a “Filing Date” identical to the EDGAR “Received Date” even if received after 5:30 P.M. Eastern time, and will be disseminated until 10:00 P.M. Eastern time.