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
