In 2006, in connection with various revisions to Form 8-K adopted by the Securities and Exchange Commission, Dykema prepared and circulated a chart summarizing the disclosure requirements under Form 8-K. This chart has been modified several times since then, most recently in mid-2008, as changes have occurred.

Linked to this memorandum is the latest version of our chart, updated as of April 1, 2010. In addition to a number of editorial changes and some additional detail added to conform more closely to the language of the Form 8-K instructions, we have added a section corresponding to new Item 5.07, which requires disclosure of the voting results at a shareholder meeting within four business days of the meeting. The new item, adopted effective February 28, 2010 as part of the Proxy Disclosure Enhancements Release from December 2009, requires roughly the same disclosure as previously required in the Form 10-Q for the quarter in which the meeting occurred. The chart also contains a web address for the SEC Division of Corporation Finance Staff's lengthy set of Compliance and Disclosure Interpretations regarding Form 8-K. These interpretations often provide helpful guidance as to the requirements of Form 8-K.

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