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SEC Comment Letter Process Item 105

Bass, Berry & Sims PLC

Recent SEC Comment Letter Reveals the Difference Between Prescriptive-Based and Principles-Based Rules

Bass, Berry & Sims PLC on

As we have previously discussed, on August 26, the Securities and Exchange Commission (SEC) voted to adopt amendments to modernize the description of business (Item 101), legal proceedings (Item 103), and risk factor (Item...more

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