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Client Alert

Amendments to Form 8-K Rules Effective as of November 7, 2006

November 06, 2006

Elizabeth A. Brower, J. Mark Poerio and Michael L. Zuppone

As part of its broader effort to revamp executive and director compensation disclosure requirements, the Securities and Exchange Commission (the “SEC”) adopted certain amendments to Form 8‐K in an effort to focus real‐time disclosure on executive compensation matters that are “unquestionably or presumptively material.”

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