New Form 8-K Rules Take Effect August 23, 2004 - King and Spalding-2025

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Form 8-K is known as a current report and it is the report that companies must file with the SEC to announce major events that shareholders should know about. Companies generally have four business days to file a Form 8-K for an event that triggers the filing requirement.
Form 8-K shall be used for current reports under Section 13 or 15(d) of the Securities Exchange Act of 1934, filed pursuant to Rule 13a-11 or Rule 15d-11 and for reports of nonpublic information required to be disclosed by Regulation FD (17 CFR 243.100 and 243.101).
The SEC Form 8-K Instructions provide that the following events, among others, require the public company, referred to as registrant , to file a Form 8-K outlining the event: entry into or termination of a material definitive agreement, bankruptcy , completion of acquisition or disposition of assets, results of
Corporations are required to file 8K reports within 4 business days of significant events such as a declaration of bankruptcy, merger, change in the Board of Directors, etc. The 8K is filed with the SEC, and is a public document.
While the general rule is that companies must file Form 8-K within four business days of a triggering event, there are important exceptions to the timeline.
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The Form 8K is a corporate filing with the SEC for any significant event, such a declaration of a merger, divestiture, bankruptcy, etc. The Form 8K must be filed with the SEC no later than 4 business days after the event.
Generally, a Form 8-K must be filed within four business days after occurrence of the above events, subject to certain exceptions (e.g. Section 8.01). Financial statements and pro formas of acquisitions are often subject to a 74-day grace period; this is not the case for dispositions.

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