On October 8, 2020, the final amendments to the disclosure requirements related to the description of business, legal proceedings, and risk factors were published in the Federal Register. Accordingly, these amendments will be effective on Monday, November 9, 2020, and thus applicable to relevant filings made after Friday, November 6, 2020.
As a reminder, for companies with December 31 fiscal year-ends, the filing deadline for quarterly reports on Form 10-Q for the third quarter is November 9, 2020, for large accelerated filers and accelerated filers, and November 16, 2020, for non-accelerated filers.