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Title Action FR Doc Published Agency Agency Name Excerpts Abstract HTML PDF
Title Action FR Doc Published Agency Agency Name Excerpts Abstract HTML PDF
Inflation Adjustments and Other Technical Amendments Under Titles I and III of the Jobs Act Rule 2017-06797 04/12/2017 SECURITIES AND EXCHANGE COMMISSION Securities and Exchange Commission We are adopting technical amendments to conform several rules and forms to amendments made to the Securities Act of 1933 (“Securities Act”) and the Securities Exchange Act of 1934 (“Exchange Act”) by Title I of the Jumpstart Our B … We are adopting technical amendments to conform several rules and forms to amendments made to the Securities Act of 1933 (“Securities Act”) and the Securities Exchange Act of 1934 (“Exchange Act”) by Title I of the Jumpstart Our Business Startups (“JOBS”) Act. To effectuate inflation adjustments required under Title I and Title III of the JOBS Act, we are also adopting new rules that include an inflation-adjusted threshold in the definition of the term “emerging growth company” as well as amendments to adjust the dollar amounts in Regulation Crowdfunding. inflation-adjustments-and-other-technical-amendments-under-titles-i-and-iii-of-the-jobs-act 2017-06797
Disclosure Update and Simplification Proposed Rule 2016-16964 08/04/2016 SECURITIES AND EXCHANGE COMMISSION Securities and Exchange Commission We are proposing amendments to certain of our disclosure requirements that may have become redundant, duplicative, overlapping, outdated, or superseded, in light of other Commission disclosure requirements, U.S. Generally Accepted Ac … We are proposing amendments to certain of our disclosure requirements that may have become redundant, duplicative, overlapping, outdated, or superseded, in light of other Commission disclosure requirements, U.S. Generally Accepted Accounting Principles (“U.S. GAAP”), International Financial Reporting Standards (“IFRS”), or changes in the information environment. We are also soliciting comment on certain Commission disclosure requirements that overlap with, but require information incremental to, U.S. GAAP to determine whether to retain, modify, eliminate, or refer them to the Financial Accounting Standards Board (“FASB”) for potential incorporation into U.S. GAAP. The proposed amendments are intended to facilitate the disclosure of information to investors, while simplifying compliance efforts, without significantly altering the total mix of information provided to investors. These proposals are part of an initiative by the Division of Corporation Finance to review disclosure requirements applicable to issuers to consider ways to improve the requirements for the benefit of investors and issuers. We are also issuing these proposals as part of our efforts to implement title LXXII, section 72002(2) of the Fixing America’s Surface Transportation Act. disclosure-update-and-simplification 2016-16964
Environmental Policies and Procedures Rule 2016-03433 03/02/2016 DEPARTMENT OF AGRICULTURE Agriculture Department Rural Development, a mission area within the U.S. Department of Agriculture comprised of the Rural Business-Cooperative Service (RBS), Rural Housing Service (RHS), and Rural Utilities Service (RUS), hereafter referred to as the Agen … Rural Development, a mission area within the U.S. Department of Agriculture comprised of the Rural Business-Cooperative Service (RBS), Rural Housing Service (RHS), and Rural Utilities Service (RUS), hereafter referred to as the Agency, has unified and updated the environmental policies and procedures covering all Agency programs by consolidating two existing Agency regulations that implement the National Environmental Policy Act (NEPA) and other applicable environmental requirements. These final rules supplement the regulations of the Council on Environmental Quality (CEQ), the regulations of the Advisory Council on Historic Preservation(ACHP), associated environmental statutes, Executive Orders and Departmental Regulations. The majority of the changes to the existing rules relate to the categorical exclusion provisions in the Agency’s procedures for implementing NEPA. These changes consolidate the provisions of the Agency’s two current NEPA rules, and better conform the Agency’s regulations, particularly for those actions listed as categorical exclusions, to the Agency’s current activities and recent experiences and to CEQ’s Memorandum for Heads of Federal Departments and Agencies entitled “Establishing, Applying, and Revising Categorical Exclusions under the National Environmental Policy Act” issued on November 23, 2010. environmental-policies-and-procedures 2016-03433
Regulations Governing Practice Before the Internal Revenue Service Rule 2014-13739 06/12/2014 DEPARTMENT OF THE TREASURY Treasury Department This document contains final regulations revising the regulations governing practice before the Internal Revenue Service (IRS). These final regulations affect individuals who practice before the IRS. These final regulations modify the … This document contains final regulations revising the regulations governing practice before the Internal Revenue Service (IRS). These final regulations affect individuals who practice before the IRS. These final regulations modify the standards governing written advice and update other related provisions of the regulations. regulations-governing-practice-before-the-internal-revenue-service 2014-13739
Environmental Policies and Procedures Proposed Rule 2014-00220 02/04/2014 DEPARTMENT OF AGRICULTURE Agriculture Department Rural Development, a mission area within the U.S. Department of Agriculture comprised of the Rural Housing Service (RHS), Rural Business-Cooperative Service (RBS) and Rural Utilities Service (RUS), hereafter referred to as the Agen … Rural Development, a mission area within the U.S. Department of Agriculture comprised of the Rural Housing Service (RHS), Rural Business-Cooperative Service (RBS) and Rural Utilities Service (RUS), hereafter referred to as the Agency, is proposing to unify and update environmental policies and procedures covering all Agency programs by consolidating two existing Agency regulations that implement the National Environmental Policy Act (NEPA) and other applicable environmental requirements. These rules supplement the regulations of the Council on Environmental Quality (CEQ), the regulations of the Advisory Council on Historic Preservation (ACHP), associated environmental statutes, Executive orders and Departmental Regulations. The majority of the proposed changes relate to the categorical exclusion provisions in the Agency’s procedures for implementing NEPA. These proposed changes are intended to better align the Agency’s regulations, particularly for those actions listed as categorical exclusions, to the Agency’s current activities and recent experiences and to the CEQ’s Memorandum for Heads of Federal Departments and Agencies entitled “Establishing, Applying, and Revising Categorical Exclusions under the National Environmental Policy Act” issued on November 23, 2010, and to consolidate the provisions of the Agency’s two current NEPA rules at 7 CFR parts 1794 and 1940, subpart G. environmental-policies-and-procedures 2014-00220
Regulations Governing Practice Before the Internal Revenue Service Proposed Rule 2012-22836 09/17/2012 DEPARTMENT OF THE TREASURY Treasury Department This document proposes modifications of the regulations governing practice before the Internal Revenue Service (IRS). These proposed regulations affect individuals who practice before the IRS. These proposed regulations modify the … This document proposes modifications of the regulations governing practice before the Internal Revenue Service (IRS). These proposed regulations affect individuals who practice before the IRS. These proposed regulations modify the standards governing written advice and update certain provisions as appropriate. This document also provides notice of a public hearing on the proposed regulations and withdraws the notice of proposed rulemaking published on December 20, 2004, setting forth standards for State or local bond opinions. regulations-governing-practice-before-the-internal-revenue-service 2012-22836
Rescission of Outdated Rules and Forms, and Amendments To Correct References Rule 2011-29096 11/21/2011 SECURITIES AND EXCHANGE COMMISSION Securities and Exchange Commission The Securities and Exchange Commission (“Commission”) is adopting amendments to Commission rules and forms to correct references and remove certain rules, forms, and interpretive releases, to conform to changes in federal securities laws. The Securities and Exchange Commission (“Commission”) is adopting amendments to Commission rules and forms to correct references and remove certain rules, forms, and interpretive releases, to conform to changes in federal securities laws. rescission-of-outdated-rules-and-forms-and-amendments-to-correct-references 2011-29096
Commission Rules and Forms Related to the FASB’s Accounting Standards Codification Rule 2011-20413 08/12/2011 SECURITIES AND EXCHANGE COMMISSION Securities and Exchange Commission The Securities and Exchange Commission (“Commission”) is adopting technical amendments to various rules and forms under the Securities Act of 1933, the Securities Exchange Act of 1934, and the Investment Company Act of 1940. … The Securities and Exchange Commission (“Commission”) is adopting technical amendments to various rules and forms under the Securities Act of 1933, the Securities Exchange Act of 1934, and the Investment Company Act of 1940. These revisions are necessary to conform those rules and forms to the FASB Accounting Standards Codification\\TM\\ (“FASB Codification”).\\1\\ The technical amendments include revision of certain rules in Regulation S-X, certain items in Regulation S-K, and various rules and forms prescribed under the Securities Act, Exchange Act and Investment Company Act. ————————————————————————— commission-rules-and-forms-related-to-the-fasbs-accounting-standards-codification 2011-20413
Regulations Governing Practice Before the Internal Revenue Service; Correction Rule 2011-20380 08/11/2011 DEPARTMENT OF THE TREASURY Treasury Department This document contains amendments to the regulations governing practice before the Internal Revenue Service to correct errors in final regulations (TD 9527) that were published in the Federal Register on Friday, June 3, 2011. The … This document contains amendments to the regulations governing practice before the Internal Revenue Service to correct errors in final regulations (TD 9527) that were published in the Federal Register on Friday, June 3, 2011. The regulations affect individuals who practice before the IRS and providers of continuing education programs. The regulations modify the rules governing of practice before the IRS and the standards with respect to tax returns. regulations-governing-practice-before-the-internal-revenue-service-correction 2011-20380
Regulations Governing Practice Before the Internal Revenue Service Rule 2011-13666 06/03/2011 DEPARTMENT OF THE TREASURY Treasury Department This document contains final regulations governing practice before the Internal Revenue Service (IRS). The regulations affect individuals who practice before the IRS and providers of continuing education programs. The regulations … This document contains final regulations governing practice before the Internal Revenue Service (IRS). The regulations affect individuals who practice before the IRS and providers of continuing education programs. The regulations modify the general standards of practice before the IRS and the standards with respect to tax returns. regulations-governing-practice-before-the-internal-revenue-service 2011-13666
Internal Control Over Financial Reporting in Exchange Act Periodic Reports of Non-Accelerated Filers Rule 2010-23492 09/21/2010 SECURITIES AND EXCHANGE COMMISSION Securities and Exchange Commission The Securities and Exchange Commission (“Commission”) is adopting amendments to its rules and forms to conform them to Section 404(c) of the Sarbanes-Oxley Act of 2002 (the “Sarbanes-Oxley Act”), as added by Section 989G of the Dod … The Securities and Exchange Commission (“Commission”) is adopting amendments to its rules and forms to conform them to Section 404(c) of the Sarbanes-Oxley Act of 2002 (the “Sarbanes-Oxley Act”), as added by Section 989G of the Dodd-Frank Wall Street Reform and Consumer Protection Act (the “Dodd-Frank Act”). Section 404(c) provides that Section 404(b) of the Sarbanes-Oxley Act shall not apply with respect to any audit report prepared for an issuer that is neither an accelerated filer nor a large accelerated filer as defined in Rule 12b-2 under the Securities Exchange Act of 1934 (the “Exchange Act”). internal-control-over-financial-reporting-in-exchange-act-periodic-reports-of-non-accelerated-filers 2010-23492
Regulations Governing Practice Before the Internal Revenue Service Proposed Rule 2010-20850 08/23/2010 DEPARTMENT OF THE TREASURY Treasury Department This document contains proposed modifications revising the regulations governing practice before the Internal Revenue Service (IRS). The proposed regulations affect individuals who practice before the IRS and providers of continuing … This document contains proposed modifications revising the regulations governing practice before the Internal Revenue Service (IRS). The proposed regulations affect individuals who practice before the IRS and providers of continuing education programs. The proposed regulations modify the general standards of practice before the IRS and the standards with respect to tax returns. This document also provides notice of a public hearing on these proposed regulations and withdraws the notice of proposed rulemaking published on September 26, 2007. regulations-governing-practice-before-the-internal-revenue-service 2010-20850
Internal Control Over Financial Reporting in Exchange Act Periodic Reports of Non-Accelerated Filers Rule E9-24990 10/19/2009 SECURITIES AND EXCHANGE COMMISSION Securities and Exchange Commission We are amending temporary rules that require companies that are non-accelerated filers to include in their annual reports, pursuant to rules implementing Section 404(b) of the Sarbanes-Oxley Act of 2002, an attestation report of their … We are amending temporary rules that require companies that are non-accelerated filers to include in their annual reports, pursuant to rules implementing Section 404(b) of the Sarbanes-Oxley Act of 2002, an attestation report of their independent auditor on internal control over financial reporting for fiscal years ending on or after December 15, 2009. The amendments will extend the compliance date for filing attestation reports, so that a non-accelerated filer will be required to file the auditor’s attestation report on internal control over financial reporting when it files an annual report for a fiscal year ending on or after June 15, 2010. https://www.federalregister.gov/documents/2009/10/19/E9-24990/internal-control-over-financial-reporting-in-exchange-act-periodic-reports-of-non-accelerated-filers E9-24990
Contingent Fees Under Circular 230 Proposed Rule E9-17743 07/28/2009 DEPARTMENT OF THE TREASURY Treasury Department This document proposes modifications of the regulations governing practice before the Internal Revenue Service (Circular 230). These proposed regulations affect individuals who practice before the IRS. The proposed amendments modify th … This document proposes modifications of the regulations governing practice before the Internal Revenue Service (Circular 230). These proposed regulations affect individuals who practice before the IRS. The proposed amendments modify the rules relating to contingent fees under Circular 230. This document also provides notice of a public hearing on the proposed regulations. https://www.federalregister.gov/documents/2009/07/28/E9-17743/contingent-fees-under-circular-230 E9-17743
Modernization of Oil and Gas Reporting Rule E9-409 01/14/2009 SECURITIES AND EXCHANGE COMMISSION Securities and Exchange Commission The Commission is adopting revisions to its oil and gas reporting disclosures which exist in their current form in Regulation S-K and Regulation S-X under the Securities Act of 1933 and the Securities Exchange Act of 1934, as well as I … The Commission is adopting revisions to its oil and gas reporting disclosures which exist in their current form in Regulation S-K and Regulation S-X under the Securities Act of 1933 and the Securities Exchange Act of 1934, as well as Industry Guide 2. The revisions are intended to provide investors with a more meaningful and comprehensive understanding of oil and gas reserves, which should help investors evaluate the relative value of oil and gas companies. In the three decades that have passed since adoption of these disclosure items, there have been significant changes in the oil and gas industry. The amendments are designed to modernize and update the oil and gas disclosure requirements to align them with current practices and changes in technology. The amendments concurrently align the full cost accounting rules with the revised disclosures. The amendments also codify and revise Industry Guide 2 in Regulation S-K. In addition, they harmonize oil and gas disclosures by foreign private issuers with the disclosures for domestic issuers. https://www.federalregister.gov/documents/2009/01/14/E9-409/modernization-of-oil-and-gas-reporting E9-409
Modernization of the Oil and Gas Reporting Requirements Proposed Rule E8-14944 07/09/2008 SECURITIES AND EXCHANGE COMMISSION Securities and Exchange Commission The Commission is proposing revisions to its oil and gas reporting requirements which exist in their current form in Regulation S-K and Regulation S-X under the Securities Act of 1933 and the Securities Exchange Act of 1934, as well a … The Commission is proposing revisions to its oil and gas reporting requirements which exist in their current form in Regulation S-K and Regulation S-X under the Securities Act of 1933 and the Securities Exchange Act of 1934, as well as Industry Guide 2. The revisions are intended to provide investors with a more meaningful and comprehensive understanding of oil and gas reserves, which should help investors evaluate the relative value of oil and gas companies. In the three decades that have passed since adoption of these requirements, there have been significant changes in the oil and gas industry. The proposed amendments are designed to modernize and update the oil and gas disclosure requirements to align them with current practices and changes in technology. The proposed amendments would also codify Industry Guide 2 in Regulation S-K, with several additions to, and deletions of, current Industry Guide items. They would further harmonize oil and gas disclosures by foreign private issuers with the proposed disclosures for domestic issuers. https://www.federalregister.gov/documents/2008/07/09/E8-14944/modernization-of-the-oil-and-gas-reporting-requirements E8-14944
Internal Control Over Financial Reporting in Exchange Act Periodic Reports of Non-Accelerated Filers Rule E8-14942 07/02/2008 SECURITIES AND EXCHANGE COMMISSION Securities and Exchange Commission We are adopting amendments to temporary rules that were published on December 21, 2006, in Release No. 33-8760 [71 FR 76580]. Those temporary rules require companies that are non-accelerated filers to include in their annual reports … We are adopting amendments to temporary rules that were published on December 21, 2006, in Release No. 33-8760 [71 FR 76580]. Those temporary rules require companies that are non-accelerated filers to include in their annual reports, pursuant to rules implementing section 404(b) of the Sarbanes-Oxley Act of 2002, an attestation report of their independent auditors on internal control over financial reporting for fiscal years ending on or after December 15, 2008. Under the amendments, a non-accelerated filer will be required to file the auditor’s attestation report on internal control over financial reporting when it files an annual report for a fiscal year ending on or after December 15, 2009. https://www.federalregister.gov/documents/2008/07/02/E8-14942/internal-control-over-financial-reporting-in-exchange-act-periodic-reports-of-non-accelerated-filers E8-14942
Internal Control Over Financial Reporting in Exchange Act Periodic Reports of Non-Accelerated Filers Proposed Rule E8-2211 02/07/2008 SECURITIES AND EXCHANGE COMMISSION Securities and Exchange Commission We are proposing to amend temporary rules that were published on December 21, 2006, in Release No. 33-8760 [71 FR 76580]. These temporary rules require companies that are non-accelerated filers to include in their annual reports … We are proposing to amend temporary rules that were published on December 21, 2006, in Release No. 33-8760 [71 FR 76580]. These temporary rules require companies that are non-accelerated filers to include in their annual reports, pursuant to rules implementing Section 404(b) of the Sarbanes-Oxley Act of 2002, an attestation report of their independent auditor on internal control over financial reporting for fiscal years ending on or after December 15, 2008. Under the proposed amendments, a non-accelerated filer would be required to provide the auditor’s attestation report on internal control over financial reporting in an annual report filed for fiscal years ending on or after December 15, 2009. https://www.federalregister.gov/documents/2008/02/07/E8-2211/internal-control-over-financial-reporting-in-exchange-act-periodic-reports-of-non-accelerated-filers E8-2211
Annual Reporting and Disclosure Rule E7-21765 11/16/2007 DEPARTMENT OF LABOR Labor Department This document contains amendments to Department of Labor regulations relating to annual reporting and disclosure requirements under Part 1 of Subtitle B of Title I of the Employee Retirement Income Security Act of 1974, as amended (ERI … This document contains amendments to Department of Labor regulations relating to annual reporting and disclosure requirements under Part 1 of Subtitle B of Title I of the Employee Retirement Income Security Act of 1974, as amended (ERISA). The amendments contained in this document are necessary to conform the annual reporting and disclosure regulations to revisions to the Form 5500Annual Return/ Report of Employee Benefit Plan, including a new Form 5500-SF (Short Form or Short Form 5500), filed for employee pension and welfare benefit plans under ERISA and the Internal Revenue Code of 1986, as amended (Code). The changes to the Form 5500 forms and implementing regulatory amendments are intended to facilitate the transition to an electronic filing system, reduce and streamline annual reporting burdens, especially for small businesses, and update the annual reporting forms to reflect current issues, agency priorities and new requirements under the Pension Protection Act of 2006. Some of the forms revisions apply on a transitional basis for the 2008 reporting year before all of the form revisions are fully implemented as part of the switch under the ERISA Filing Acceptance System (EFAST) to a wholly electronic filing system for the 2009 reporting year. The current effective date of the electronic filing requirement under 29 CFR 2520.104a-2 also is being postponed in this document to apply to plan years beginning on or after January 1, 2009. The regulatory amendments will affect the financial and other information required to be reported and disclosed by employee benefit plans filing the Form 5500 Annual Return/Report of Employee Benefit Plan, including the Form 5500-SF, under Title I of ERISA. https://www.federalregister.gov/documents/2007/11/16/E7-21765/annual-reporting-and-disclosure E7-21765
Regulatory Streamlining of the Farm Service Agency’s Direct Farm Loan Programs; Conforming Changes Rule 07-5659 11/15/2007 DEPARTMENT OF AGRICULTURE Agriculture Department This rule removes the Farm Service Agency’s direct Farm Loan Programs regulations from the Rural Development’s mission area loan program regulations. In addition, it makes conforming changes to FSA’s regulations for the boll weev … This rule removes the Farm Service Agency’s direct Farm Loan Programs regulations from the Rural Development’s mission area loan program regulations. In addition, it makes conforming changes to FSA’s regulations for the boll weevil eradication loan program, the servicing of minor program loans, the special apple loan program, and the emergency loan for seed producers program. https://www.federalregister.gov/documents/2007/11/15/07-5659/regulatory-streamlining-of-the-farm-service-agencys-direct-farm-loan-programs-conforming-changes 07-5659