Can increase the offering size by up to 20%

File an abbreviated registration statement that
incorporates the original one by reference

Must file before the underwriters send confirmations of sale

Should include statement in the initial registration statement (or a pre-effective amendment) that opinions and consents may be incorporated by reference in a later Rule 462(b) registration statement

Else new opinions and consents are required

Over what was described in the preliminary prospectus

After the registration statement has been declared effective

SEC Release 33-7053 (1994)

SEC Release 33-7168 (1995)

SEC Release 33-7431 (1997)