Master the 8-K is one of the publications in PLI’s SEC Compliance and Disclosure Series, along with Master the 10-K and 10-Q and Master the Proxy Statement. It is a clear, concise, and comprehensive guide to filing the SEC’s Current Report on Form 8-K that every securities lawyer or person who is responsible for a company’s periodic SEC reports will want to have close at hand. Master the 8-K includes sample disclosure language, and detailed appendices containing the Form 8-K itself, key regulations, and SEC compliance and disclosure interpretations (C&DIs), making it a stand-alone resource for those who are attempting to master the Form 8-K.

The Third Edition of Master the 8-K provides up-to-the-minute guidance primarily designed to address developments during 2020 and later, such as:

  • alerting users to the potential upcoming new Form 8-K item for “cybersecurity incidents”;
  • guidance indicating that the Commission considers it a “best practice” to file material contracts with Item 1.01 Form 8-Ks despite not being technically required to do so;
  • revisions to the redaction process relating to confidential information in exhibits that removed the old “competitive harm” requirement;
  • alerting users to potential Form 8-K disclosure revisions that could result from the Commission’s proposed amendments relative to SPACs and “de-SPAC” transactions; and
  • changes to how determinations are made whether acquisitions are “significant” and the effects of those changes on financial statement exhibit requirements.
Publication Date: September 2022
Last Updated: September 2022
ISBN: 9781402441776
Page Count: 380 pages
Number of Volumes: 1

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