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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.

Last Reviewed or Updated: Dec. 20, 2023