On February 23, the Securities and Exchange Commission made technical corrections to rule amendments adopted on December 19, 2009, in the areas of corporate governance and proxy disclosure. The SEC corrected Forms 10-Q and 10-K to retain the current numbering of the items appearing in each form (rather than renumbering such items as provided in the December 19 amendments). Registrants should insert “Reserved” for Part II, Item 4 of the Form 10-Q and for Part I, Item 4 of the Form 10-K from and after March 1. In addition, the SEC corrected Form 8-K to add an instruction that allows certain wholly owned subsidiaries to omit disclosure of shareholder voting results
Click here to view the text of the SEC’s corrections to its December 19 rule amendments.