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