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SEC Form 8-K Disclosure Rules For Executive and Director Compensation

December 20, 2004

By Robert R. Carlson, Eric R. Keller, J. Mark Poerio, and Michael L. Zuppone

On November 23, 2004, the staff of the SEC’s Division of Corporation Finance issued answers to frequently asked questions concerning the implementation and interpretation of its recently adopted revisions to its Form 8-K disclosure rules. The new Form 8-K requirements accelerate the due dates for required filings, and significantly expand the items that trigger filings.

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Image: Eric R Keller
Eric R Keller
Partner, Tax Department
Image: Michael L Zuppone
Michael L Zuppone
Partner, Corporate Department