Our Public Company Advisory Practice prepared Sample S-K 408 Disclosures to assist our public company clients with their compliance with Item 408(a) of Regulation S-K disclosure requirements. Due to the variety of different factual scenarios in which Item 408(a) of Regulation S-K disclosure may be required, these samples are illustrative only. As such, evaluations about whether Item 408(a) of Regulation S-K disclosure is required, and the specific disclosure that would be required, must be made based on the facts of specific cases.
Please contact any member of PCAP with any questions. Thank you.
The content of this article is intended to provide a general guide to the subject matter. Specialist advice should be sought about your specific circumstances.