Table of Contents
I. Rules and Regulations
A. Rule as to Use of Form 8-K 6-20
B. Events to be Reported and Time for Filing of Reports 6-20
C. Application of General Rules and Regulations 6-21
D. Preparation of Report 6-22
E. Signature and Filing of Report 6-22
F. Incorporation by Reference 6-22
Information to be Included in the Report
Section 1—Registrant’s Business and Operations
Item 1.01 Entry into a Material Definitive Agreement 6-22
Item 1.02 Termination of a Material Definitive Agreement 6-23
Item 1.03 Bankruptcy or Receivership 6-24
Item 1.04 Mine Safety Reporting of Shutdowns and Patterns of Violations 6-25
Section 2—Financial Information
Item 2.01 Completion of Acquisition or Disposition of Assets 6-26
Item 2.02 Results of Operations and Financial Condition 6-28
Item 2.03 Creation of a Direct Financial Obligation or an Obligation under an Off-Balance Sheet Arrangement of a Registrant 6-29
Item 2.04 Triggering Events That Accelerate or Increase a Direct Financial Obligation or an Obligation under an Off-Balance Sheet Arrangement 6-31
Item 2.05 Costs Associated with Exit or Disposal Activities 6-33
Item 2.06 Material Impairments 6-33
Section 3—Securities and Trading Markets
Item 3.01 Notice of Delisting or Failure to Satisfy a Continued Listing Rule or Standard; Transfer of Listing 6-34
Item 3.02 Unregistered Sales of Equity Securities 6-36
Item 3.03 Material Modification to Rights of Security Holders 6-37
Section 4—Matters Related to Accountants and Financial Statements
Item 4.01 hanges in Registrant’s Certifying Accountant 6-37
Item 4.02 on-Reliance on Previously Issued Financial Statements or a Related Audit Report or Completed Interim Review 6-38
Section 5—Corporate Governance and Management
Item 5.01 Changes in Control of Registrant 6-39
Item 5.02 Departure of Directors or Certain Officers; Election of Directors; Appointment of Certain Officers; Compensatory Arrangements of Certain Officers 6-40
Item 5.03 Amendments to Articles of Incorporation or Bylaws; Change in Fiscal Year. 6-44
Item 5.04 Temporary Suspension of Trading Under Registrant’s Employee Benefit Plans 6-46
Item 5.05 Amendments to the Registrant’s Code of Ethics, or Waiver of a Provision of the Code of Ethics 6-47
Section 5.06—Change in Shell Company Status
Item 5.07 Submission of Matters to a Vote of Security Holders 6-48
Item 5.08 Shareholder Director Nominations 6-49
Section 6—Asset-Backed Securities
Section 7—Regulation FD
Item 7.01 Regulation FD Disclosure 6-50
Section 8—Other Events
Item 8.01 Other Events 6-50
Section 9—Financial Statements and Exhibits
Item 9.01 Financial Statements and Exhibits 6-50
II. SEC Staff Guidance
a. Compliance and Disclosure Interpretations 6-52
b. Staff Comment Letters 6-82
III. How The Form Works
a. General Requirements 6-82
b. Requirements for Specific 8-K Items 6-89
c. Incorporation by Reference 6-139
d. Exhibits 6-140
e. Impact of Late 8-K Filings; Safe Harbor Preserving S-3 Eligibility 6-141
f. Form 6-K 6-146
g. Interplay with Regulation FD 6-146
h. Interplay with Form T-1 6-147
i. Disclosure Controls & Procedures 6-148
IV. Common Questions and Our Analysis
a. General 6-152
b. Item 1.01: Entry into a Material Definitive Agreement 6-158
c. Item 1.02: Termination of a Material Definitive Agreement 6-166
d. Item 1.03: Bankruptcy or Receivership 6-166
e. Item 2.01: Completion of Acquisition or Disposition of Assets 6-167
f. Item 2.02: Results of Operations and Financial Condition 6-175
g. Item 2.03: Creation of a Direct Financial Obligation or an Obligation under an Off-Balance Sheet Arrangement of a Registrant 6-177
h. Item 2.04: Triggering Events That Accelerate/Increase Direct Financial Obligation or Off-Balance Sheet Arrangement Obligation 6-178
i. Item 2.05: Costs Associated with Exit or Disposal Activities 6-179
j. Item 3.01: Notice of Delisting or Failure to Satisfy a Continued Listing Rule or Standard; Transfer of Listing 6-180
k. Item 3.02: Unregistered Sales of Equity Securities 6-181
l. Item 3.03: Material Modification to Rights of Security Holders 6-184
m. Item 4.01: Change in Registrant’s Certifying Accountant 6-184
n. Item 4.02: Non-Reliance on Previously Issued Financials or Completed Interim Review 6-186
o. Item 5.02: General Requirements 6-188
p. Item 5.02(b): Departure of Directors or Certain Officers 6-198
q. Item 5.02(c): Appointment of Certain Officers 6-201
r. Item 5.02(d): Election of New Director 6-206
s. Item 5.02(e): Compensatory Arrangements for Certain Officers 6-209
t. Item 5.02(f) 6-236
u. Item 5.03: Amendments to Articles of Incorporation or Bylaws; Change in Fiscal Year 6-236
v. Item 5.04: Temporary Suspension of Trading Under Registrant’s Employee Benefit Plans 6-238
w. Item 5.07: Submission of Matters to a Vote of Security Holders 6-239
x. Item 5.08: Shareholder Director Nominations 6-241
y. Item 8.01: Other Events 6-241
z. 8-K & Rule 14a-12 6-243
aa. 8-K & Regulation FD 6-246
V. History
