S-K 404(c)

Certain Relationships and Related Transactions Disclosure

S-K 404(c) has been substantially revised

Per SEC Release 33-8732 2006
The amendments require disclosure of the
identity of, and transactions with, promoters during the last five fiscal years

S-K 404(c) Promoters, Control persons

S-K 404(c)(1) Promoters

S-K 404(c)(2) Control persons

Instruction 1 Periods covered

Instruction 2 Foreign private issuers

Interplay with S-K 402

S-K Item 404 Interpretations

Replace prior S-K 404 interpretations in July 1997 Manual of Publicly Available Telephone Interpretations and its March 1999 supplement
See S-K 404 Interpretations

Law Firm Commentary

Applies to

10-K

Form 10

S-1 Item 11(l) as to (e)(4)

S-3

S-4 Item 18(a)(7)(ii)

S-11

Final release 33-8732 Aug 2006

Proposal release 33-8655 Jan 2006

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